File:NLC416-15jh000105-81423 新式商業簿記.pdf

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新式商業簿記   (Wikidata search (Cirrus search) Wikidata query (SPARQL)  Create new Wikidata item based on this file)
Author
楊汝梅著
image of artwork listed in title parameter on this page
Title
新式商業簿記
Publisher
楊汝梅[刊行者]
Description

介紹商業會計原理及其應用

目錄
第一編
第一章 總論
第一節 會計之意義
第二節 會計之種類及組織
第三節 會計之意義及效用
第四節 簿記之種類
第五節 財產及資本
第一項 財產
第二項 資本
第六節 交易
第七節 記帳之注意事項
第二章 單式簿記
第一節 單式簿記之性質
第二節 單式簿記適用之範圍
第三節 單式簿記組織及登記法
第一項 現行單式簿記
第二項 吾國固有之單式簿記
第三項 記帳例題及登記實例
第四節 單式決算法及實例
第五節 變單式為複式
第六節 直式記帳法
增補零賣賬與現金出納帳商品賣出帳互相關聯之登記實例
第七節 實習例題
第三章 複式簿記原理
第一節 複式之意義及特質
第二節 複式分錄之要素
第三節 貸借之適用
第四節 會計科目
第四章 複式簿記之目的及登記法
第一節 主要帳之登記法
第二節 補助帳之登記法
第三節 變補助帳為主要帳之登記法
第五章 複式簿記組織及登記實例
第一節 帳簿組織之變遷
第一組織 主要賬二、補助帳六
第二組織 主要賬二、補助帳八
第三組織 分割日記帳二、謄清帳一、補助帳七
第四組織 分割日記帳四、分割謄清帳三、補助帳五
第五組織 現金帳一、特別分錄帳六、固有分錄帳一、轉記帳三、補助賬八
特別帳簿八種
第二節 記帳例題及用帳解答
第三節 登記實例（先記補助帳後記主要帳）
（1） 日記帳謄清帳均不分割之登記實例
（2） 日記帳分割及現金帳兼作謄清帳一部分之登記實例
（3） 日記帳謄清帳均可分割之登記實例
第六章 決算
第一節 決算之預備
第一 檢算表-合計檢算表 餘額檢算表
第二 余品評價表 余品評價法
第二節 謄清帳決算程序
第三節 大陸決算式之分錄日記
第四節 決算報告
第五節 公司決算與個人商店決算之比較
第七章 實習例題
第一實習例題
第二實習例題
第二實習例題分錄之解答
第八章 會計科目之分類解說
第一節 第一類屬於資產負債之科目
甲 現金
乙 往來存款
丙 人名款項
丁 貸出金及借入金
戊 應收票據及應付票據
已 委託品（一名寄售品）
庚 假出金假入金
辛 未收款項未付款項
壬 資本金
第二節 第一類舍有資產負債及損益兩種性質之科目
a 商品科目
1 商品
2 買入商品賣出商品
3 未到商品
4 發送品
5 組合商品
b 公債票及公司債票
c 股票
d 不動產
e 器具（一名營業用器具）
f 消耗品（一名儲藏品）
第三節 第三類屬於損益性質之科目
1 營業費
2 利息
3 貼現息（一名扣現費一名折息）
4 經手費
5 保險費
6 堆棧費
7 運費
第九章 簿記應用方法之擴充
第一節 紙片式記帳法
第二節 活釘式
第三節 單據代替帳簿式
第十章 銀行式日記帳之商榷
第十一章 工商兼業之會計帳簿
製造帳
發賣帳
損益帳
工商兼業會計之練習例題
共通組織及分合組織之貸借科目
第十二章 會計師
第一節 緒論
第二節 會計師之沿革
第三節 會計師之職務
第四節 會計師之養成
第五節 會計師之制限
第六節 結論

Language Chinese
Publication date 民國十二年[1923]
Source
institution QS:P195,Q732353
(民國時期文獻 民國圖書)
館藏信息
InfoField
MG/F715.51/10
主題
InfoField
商業會計
中圖分類
InfoField
F715.51
載體形態
InfoField
11,254頁

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current05:26, 25 April 2023Thumbnail for version as of 05:26, 25 April 2023850 × 1,187, 270 pages (7.29 MB)PencakeBot (talk | contribs)Upload 新式商業簿記 (1/1) by 楊汝梅著 (batch task; nlc:data_416,15jh000105,81423; 民國圖書-PD2022.4; 新式商業簿記)

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