File:NLC416-11jh000182-61811 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
張玉薷編
image of artwork listed in title parameter on this page
Title
商業簿記
Publisher
中華書局[發行者]
Description

介紹初級商業會計原理

目錄
第一章 簿記的意義及功能
簿記的定義
簿記與會計的關係
簿記的功能
簿記的種類
採用簿記的主體
簿記員應備的條件
學習簿記的方法
第二章 會計事項及其記載的方法
會計事項的意義
資產的意義
負債的意義
資本的意義
資產與負債及資本的關係
利益是資本的增加，損失四資本的減少
收益成本及費用
會計事項的種類
記載會計事項的根本方法
分類賬
借貸原則
分錄
資產賬戶之名稱及其意義
負債賬戶
資本賬戶
收益賬戶
成本及費用賬戶
會計事項的搜集
第三章 日記賬及分類賬
日記賬的意義及重要
標準日記賬
日記賬舉例
日記賬與分類賬的聯繫——過賬
過賬的適當程序與實例
第四章 特種日記賬
日記賬分割的需要
設置特種日記賬的原則
購貨日記賬
銷貨日記賬
現金收入日記賬
現金付出日記賬
現金日記賬
特種日記賬的結算
普通日記賬
影響兩本日記賬的計入
業主的原始現金投資
現銷及現購事項
日記賬的轉頁
第五章 試算及試算表
中華會計圖書用品社的分類賬
賬戶的結總
賬戶的差額
測驗分類賬借貸兩方的總額是否平衡的方法
試算表
編制試算表的程序
檢查試算表內部錯誤的方法
第六章 結賬前賬目之調整
會計時期
結賬前賬目調整的必要
商品存貸
存貸的調整計入
用品盤存
應計項目
未收收益
未付費用
預付費用
預付費用及未付費用調整的比較
固估定資產的折舊
折舊的記載
壞賬損失
調整計入及調整後試算表
第七章 賬目的結算
結算的意義與目的
結賬程序
收益及費用戶
資產負債及資本賬戶
收益及費用匯總賬戶
中華會計圖書用品社結賬的例
結賬後試算表
轉回計入
第八章 決算表
決算表的意義
決算表的種類
決算表的功用及重要
損益表
損益表的格式及舉例
資產負債表
損益表與資產負債表之關係
結賬計算表
第九章 統制賬戶及輔助分類賬
分類賬的分割
統制賬戶
分類賬需要分割的最普通情形
設置統制賬戶的程序
購貨日記賬
現金付出日記賬
普通日記賬
未設專欄各項的過賬方法
應付賬款統制賬戶，應付賬款分類賬及應付賬款明細表
應收賬款統制賬戶及應收賬款分類表
採用統制賬戶及輔助分類賬的利益
第十章 日記賬的專欄
專欄的意義和功能
設置專欄的原則
購貨日記賬的專欄
銷貨日記賬的專欄
現金收入日記賬的專欄
現金付出日記賬的專欄
普通日記賬的專欄

Language Chinese
Publication date 民國37[1948]
Source
institution QS:P195,Q732353
(民國時期文獻 民國圖書)
館藏信息
InfoField
MG/F715.51
主題
InfoField
商業會計
中圖分類
InfoField
F715.51
載體形態
InfoField
135頁

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