File:NLC416-14jh008878-82062 銀行會計教科書.pdf

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銀行會計教科書   (Wikidata search (Cirrus search) Wikidata query (SPARQL)  Create new Wikidata item based on this file)
Author
顧准著
image of artwork listed in title parameter on this page
Title
銀行會計教科書
Publisher
商務印書館[發行者]
Description

根據作者所著《銀行會計》一書縮編而成。內分18章,講述銀行會計科目、傳票、帳簿組織,以及其他銀行業務。各章末附載《銀行會計》一書習題多則

目錄
第一章 銀行與銀行會計
第一節 銀行會計之意義
第二節 銀行之業務
第三節 銀行之組織
問題
第二章 會計科目
第一節 銀行會計科目之性質
第二節 會計科目之分類
問題
習題
第三章 傳票
第一節 傳票之意義及種類
第二節 傳票之記法
第三節 傳票之代用書類
問題
習題
第四章 賬簿組織
第一節 銀行賬簿之系統
第二節 日記賬
第三節 增補日記賬
第四節 總賬
第五節 日計表及月計表
第六節 補助賬簿之分類
問題
習題
第五章 傳票及賬簿之改革
第一節 總說
第二節 傳票之改革
第三節 主要賬簿之改革——改革之理由
第四節 主要賬簿之改革——改革之實況
第五節 賬簿形式之改革
問題
習題
第六章 銀行事務之處理
第一節 事務處理之順序
第二節 傳票之作成與編號
第三節 記載之覆核
問題
第七章 存款業務及其會計
第一節 往來存款
第二節 保付支票
第三節 特別往來存款
第四節 定期存款
第五節 通知存款
第六節 票據存款
第七節 暫時存款
第八節 往來存款利息之計算
第九節 特別往來存款利息之計算
第十節 定期及通知存款利息之計算
問題
習題
第八章 放款業務及其會計
第一節 放款之種類及放款契約之訂定
第二節 擔保品之收入與處理
第三節 定期抵押放款
第四節 定期放款
第五節 活期抵押放款
第六節 活期放款
第七節 貼現
第八節 押匯
第九節 貼現及放款利息之計算
問題
習題
第九章 現金出納票據清理事務及其會計
第一節 現金之內容
第二節 現金出納事務及其會計
第三節 票據交換事務及其會計
第四節 本埠同業往來事務及其會計
第五節 轉貼現借入金及其會計
問題
習題
第十章 匯兌業務及其會計
第一節 銀行匯兌之意義及種類
第二節 外埠同業往來契約之訂定
第三節 外埠同業往來之科目與賬簿
第四節 送金匯兌
第五節 活支匯款
第六節 代收款項
第七節 其他匯兌事務
第八節 外埠同業往來利息之計算
問題
習題
第十一章 總分行往來事務及其會計
第一節 總分行往來之事務
第二節 總分行往來之會計
第三節 總分行往來利息之計算
問題
習題
第十二章 有價證券之買賣及其會計
第一節 有價證券之買賣
第二節 期證券之買賣
問題
習題
第十三章 信託業務及其會計
第一節 保管事務
第二節 出租保管箱事務
第三節 代理事務
問題
習題
第十四章 股務庶務及其會計
第一節 股務之處理
第二節 庶務之處理
問題
第十五章 損益項目及其記載
第一節 損益科目概說
第二節 損益補助賬簿之記載
問題
第十六章 決算前之整理
第一節 整理之意義及種類
第二節 利息及開支之整理
第三節 資產債權估價之整理
問題
習題
第十七章 賬簿之結清
第一節 總賬之結清
第二節 次期結轉
第三節 補助賬簿之結清
問題
習題
第十八章 決算表之編制及純損益之處理
第一節 決算表之意義及種類
第二節 資產負債表之編制
第三節 損益計算書之編制
第四節 合併決算表之編制
第五節 未達賬之處理
第六節 純損益之處理
問題
習題

Language Chinese
Publication date 民國三十年[1941]
Source
institution QS:P195,Q732353
(民國時期文獻 民國圖書)
館藏信息
InfoField
MG/F830.42/13
主題
InfoField
銀行會計
中圖分類
InfoField
F830.42
載體形態
InfoField
280頁

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current22:40, 11 June 2023Thumbnail for version as of 22:40, 11 June 2023729 × 1,093, 294 pages (7.86 MB)PencakeBot (talk | contribs)Upload 銀行會計教科書 (1/1) by 顧准著 (batch task; nlc:data_416,14jh008878,82062; 民國圖書.8; 銀行會計教科書)

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