File:NLC416-15jh000089-82082 商業簿記.pdf

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商業簿記   (Wikidata search (Cirrus search) Wikidata query (SPARQL)  Create new Wikidata item based on this file)
Author
張忠亮著
image of artwork listed in title parameter on this page
Title
商業簿記
Publisher
黎明書局[發行者]
Description

目錄
第一章 簿記的大意
第一節 簿記的意義
第二節 簿記與會計學
第三節 簿記的類別
第四節 簿記性質的圖解
第二章 交易
第一節 交易的意義
第二節 資產負債與資本
第三節 損失與利益
第三章 借貸法則
第一節 借貸的意義
第二節 借貸應用的法則
第三節 借貸法則的應用例
第四章 分錄簿
第一節 分錄簿之效用及格式
第二節 分錄簿的記法
第三節 分錄簿的結算
第五章 總賬
第一節 總賬之格式及其效用
第二節 過賬的方法
第六章 試算表
第一節 試算表之原理及目的
第二節 試算表之類別
第三節 試算表之編制
第四節 試算表之缺點
第七章 整理分錄
第一節 整理分錄的效用
第二節 應收未收及應付未付項目
第三節 預收預付項目
第四節 應收應付及預收預付項目整理分錄的倒轉
第五節 資產價值的重估
第八章 商品賬戶的結算
第一節 混合的商品帳
第二節 商品帳的分割
第三節 商品帳戶的結算
第九章 損益賬戶的結算分錄
第一節 損益賬戶結算的意義
第二節 結帳分錄
第十章 資產負債表
第一節 資產負債表的效用及性質
第二節 資產負債表的編制
第三節 資產負債表的分類
第十一章 損益計算書
第一節 損益計算書的效用及性質
第二節 簡單的損益計算書
第三節 分析的損益計算書
第十二章 決算清單
第一節 決算清單之效用
第二節 決算清單的編制法
第十三章 分錄簿的分割
第一節 分錄簿分割的需要
第二節 現金簿之格式及記法
第三節 銷貨簿之格式及記法
第四節 進貨簿之格式及記法
第五節 分割後的普通分錄簿
第十四章 多欄分錄簿統馭及補助總帳
第一節 多欄分錄簿的意義及功用
第二節 現金簿之多欄設置法
第三節 多欄進貨簿及銷貨簿
第四節 多欄分錄簿
第五節 混合現金分錄簿
第六節 統馭帳及補助總清
第十五章 票據及貼現
第一節 票據之種類及其分錄法
第二節 票據簿
第三節 貼現的意義及其記賬法
第十六章 折扣與利息
第一節 折扣之意義及種類
第二節 折扣的性質及其記賬法
第三節 利息之計算及其記賬法
第十七章 現金
第一節 現金的意義及範圍
第二節 分別銀行存款與庫存現金的記賬法
第三節 現金的監督問題
第四節 零用現金的記賬法
第十八章 憑單制度
第一節 應付憑單的應用和性質
第二節 應付憑單的製作
第三節 應付憑單簿及支票登錄
第四節 應收憑單及分錄憑單
第十九章 寄售記賬法
第一節 寄售之意義
第二節 寄銷人方面之記帳
第三節 承銷人方面之記帳
第四節 寄售在決算報告書內之表現
第二十章 工廠記帳法
第一節 工廠中費用帳戶的增加
第二節 成本帳戶之結算法
第三節 製造業之損益計算書
第四節 工廠中補助帳冊
第五節 成本會計之概念
第二十一章 合夥組織的記帳
第一節 合夥組織大意
第二節 投資帳及提存帳的記帳法
第三節 增加資本時的記帳
第四節 資本利息及盈虧分配
第五節 合夥閉業時的記帳方法
第二十二章 有限公司的記帳法
第一節 有限公司大意
第二節 有限公司的股票
第三節 有限公司所持備的補助記錄及帳冊
第四節 有限公司資本方面的記帳法
第五節 有限公司的損益分配
第六節 有限公司資產負債表中的資本欄
第二十三章 總題習

Language Chinese
Publication date 民國二十六年[1937]
Source
institution QS:P195,Q732353
(民國時期文獻 民國圖書)
館藏信息
InfoField
MG/F715.51/6
主題
InfoField
商業會計
中圖分類
InfoField
F715.51
載體形態
InfoField
390頁

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