File:NLC511-03003690-66090 農業合作薄記.pdf

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農業合作薄記   (Wikidata search (Cirrus search) Wikidata query (SPARQL)  Create new Wikidata item based on this file)
Author
謝允莊
image of artwork listed in title parameter on this page
Title
農業合作薄記
Publisher
正中書局·不詳
Description

目錄
001 第一編中式薄記
001001 第一章薄記概說
001001001 第一節薄記的意義
001001002 第二節記帳的開戶
001001003 第三節記帳的程序
001001004 第四節收會的區分
001002 第二章記帳實務
001002001 第一節單據
001002002 第二節記帳
001002003 第三節過帳
001002004 第四節月結
001003 第三章月結報表
001003001 第一節月計表的功用
001003002 第二節分化帳戶的匯總
001003003 第三節月計表的製法
001003004 第四節月計表的檢查
001003005 第五節月計表的原理
001004 第四章期結報表
001004001 第一節期結前的轉帳
001004002 第二節期報表的種類
001004003 第三節損益計算表
001004004 第四節資產負債表
001004005 第五節分類薄的結帳
002 第二編複式薄記
002001 第一章記帳收付原理
002001001 第一節中式薄記和複式薄記的區別
002001002 第二節有價物和帳戶的收付
002001003 第三節交易收項和付項的決定
002001004 第四節收付各種有價物的結果
002001005 第五節帳戶分化和統制的方法
002002 第二章期中記帳實務
002002001 第一節日記薄記帳和手續
002002002 第二節分類薄過帳的手續
002002003 第三節試算表編制的手續
002002004 第四節明細表編制的手續
002002005 第五節檢查試算表錯誤的方法
002003 第三章期末整理轉帳
002003001 第一節整理帳目的必要
002003002 第二節整理轉帳的方法
002003003 第三節整理轉帳實例
002003004 第四節結帳計算表的編制
002004 第四章期末決算結帳
002004001 第一節損益計算表編制的方法
002004002 第二節資產負債編制的方法
002004003 第三節損益表的資債表的關係
002004004 第四節財產目錄編制的方法
002004005 第五節分類薄期結的手續
003 第三編節工分工
003001 第一章日記薄的專欄
003001001 第一節未設專欄前的缺點
003001002 第二節疫立專欄後的優點
003001003 第三節專欄日記薄的記法
003001004 第四節專欄日記本薄的過帳
003002 第二章日記薄的分割
003002001 第一節日記薄分割的必要
003002002 第二節現金薄
003002003 第三節農場費用薄
003002004 第四節農產品銷貨薄
003002005 第五節普通分錄薄
003002006 第六節設立分類日記薄的標準
003002007 第七節日記薄分割後的記帳程序
003003 第三章各種分錄法的應用
003003001 第一節借貨分錄法
003003002 第二節現金分錄法
003003003 第三節分類分錄法
003003004 第四節綜合分錄法
003003005 第五節各種分錄法的過帳手續

Language Chinese
Publication date January 1945 (民國三十四年);1946-04 (民國三十五年，一版)
Source
institution QS:P195,Q732353
(民國文獻)
主題
InfoField
農業;合作;中國;民國;史料

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This image is now in the public domain in China because its term of copyright has expired.

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