File:NLC416-13jh005539-74461 合作簿記.pdf

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合作簿記   (Wikidata search (Cirrus search) Wikidata query (SPARQL)  Create new Wikidata item based on this file)
Author
謝允莊編著
image of artwork listed in title parameter on this page
Title
合作簿記
Publisher
正中書局[發行者]
Description

內有消費合作社簿記、工業合作社簿記、農業合作社簿記

目錄
第一編 消費合作社簿記
第一章 合作簿記的特點
第一節 合作社簿記的重要
第二節 合作社責任的規定
第三節 股務和盈餘的處理
第四節 損失的彌補和分擔
問題一
第二章 簿記方法
第一節 記帳開戶
第二節 收付區分
第三節 編制帳法
第四節 記帳程序
問題二
速練題一
第三章 記帳過帳
第一節 單據的編號
第二節 傳票的製法
第三節 日記簿的記帳
第四節 分類簿的過帳
問題三
速練題二
速練題三
習題一
第四章 月底試算
第一節 試算表的製法
第二節 明細表的製法
第三節 錯誤的檢查
第四節 整理後的試算表
問題四
速練題四
習題二
第五章 期末決算
第二節 損益計算表
第三節 資產負債表
第四節 兩表的關係
問題五
速練題五
習題三
第六章 結帳手續
第一節 非實物帳的匯總記錄
第二節 實物帳的移人次期
第三節 盈餘分配記錄
第四節 簿記方法要點
問題六
習題四
總習題
第二編 工業合作社簿記
第一章 工業簡易簿記
第一節 帳法特點
第二節 應設帳戶
第三節 交易分錄
第四節 成本計算
第五節 決算報表
第六節 記帳舉例
問題一
速練題一
習題一
第二章 分批工業簿記概要
第一節 帳法要點
第二節 成本計算
第三節 成本記錄
第四節 交易分錄
第五節 決算報表
問題二
習題二
第三章 分批工業簿記實務
第一節 材料成本處理方法
第二節 人工成本處理方法
第三節 製造費用處理方法
第四節 製成品的銷貨成本
第五節 整理轉帳和結帳
問題三
速練題二
第四章 分步工業簿記概要
第一節 帳法要點
第二節 成本計算
第三節 成本記錄
第四節 綜合成本結算
第五節 三法比較
問題四
習題三
第五章 分步工業簿記實務
第一節 材料成本處理方法
第二節 人工成本處理方法
第三節 製造費用處理方法
第四節 部別成本處理方法
第五節 多種產品處理方法
問題五
習題四
第六章
第一節 原料成本計算問題
第二節 工資制度選擇問題
第三節 製造費用分配問題
第四節 成本計算雜項問題
第五節 戰時資產漲價問題
問題六
第三編 農業合作社簿記
第一章 合作農場簿記
第一節 經營方法
第二節 應設帳戶
第三節 產品記法
第四節 交易分錄
第五節 記帳舉例
第六節 整理轉帳
第七節 決算報表
問題一
速練題一
習題一
第二章 飼養牲畜簿記
第一節 飼養目的
第二節 應設帳戶
第三節 交易分錄
第四節 決算報表
問題二
習題二
第三章 佃田分耕簿記
第一節 佃田分耕業務
第二節 經租包租利弊
第三節 應設帳戶
第四節 主要交易分錄
第五節 補助帳簿
第六節 決算報表
問題三
習題三
第四章 農場會計問題
第一節 產品成本計算問題
第二節 工資制度選擇問題
第三節 盈餘分配標準問題
問題四
第五章 合作倉庫簿記
第一節 業務種類
第二節 應設帳戶
第三節 交易分錄
第四節 補助帳簿
第五節 決算報表
問題五
習題四
習題五
第六章 運銷合作社簿記
第一節 業務種類
第二節 貨款分配
第三節 運銷帳目
第四節 應設帳戶
第五節 交易分錄
第六節 補助帳簿
第七節 決算報表
問題六
習題六

Language Chinese
Publication date 民國三十四年[1945]
Source
institution QS:P195,Q732353
(民國時期文獻 民國圖書)
館藏信息
InfoField
MG/F276.2/95
主題
InfoField
合作社
中圖分類
InfoField
F276.2
載體形態
InfoField
218頁

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