File:NLC416-11jh000628-39315 縣各級合作社記帳須知.pdf

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縣各級合作社記帳須知   (Wikidata search (Cirrus search) Wikidata query (SPARQL)  Create new Wikidata item based on this file)
Author
社會部合作事業管理局編
image of artwork listed in title parameter on this page
Title
縣各級合作社記帳須知
Publisher
社會部合作事業管理局
Description

內含保社記帳程序、單據、分類簿、整理轉帳、期報表、簿記之方法及其原理、淨盈餘之分配轉帳、定期活期利息之計算、鄉鎮合作社簿記、縣聯合社簿記、區辦事處簿記

目錄
壹 保社記帳之程序
貳 保杜應設之帳戶
甲 各部適用之帳戶
乙 普通適用之帳戶
丙 特殊業務之帳戶
叄 保社記帳舉例
甲 消費部舉例
乙 工業部舉例
丙 農業部舉例
丁 運銷部舉例
戊 供給部舉例
己 公用部舉例
庚 信用部舉例
辛 各種特殊業務舉例
子 代理保險業務
丑 匯兌業務
寅 承銷業務
卯 定量分配業務
辰 收購物資業務
肆 單據
伍 日記簿
陸 分類簿
柒 月報表
甲 月計表
乙 明細表
丙 錯誤檢查
丁 月計表之原理
捌 整理轉帳
甲 整理轉帳之範圍
乙 整理轉帳之項目
丙 整理轉帳之手續
丁 整理轉帳舉例
玖 期報表
甲 損益計算表
子 總盈餘段
丑 淨盈餘段
乙 資產負債表
子 資產分類及排列方法
丑 負債分類及排列方法
丙 期報表之原理
拾 結帳開帳
甲 各部收支帳戶
乙 其他帳戶
拾壹 簿記之方法及其原理
拾貳 淨盈餘之分配轉帳
拾叄 兼營帳務劃分之原則
拾肆 盈餘按部分派之辦法
拾伍 社員交易額之計算
拾陸 定期活期利息之計算
拾柒 鄉鎮合作社簿記
甲 貨品帳戶之分割
子 消費部應設之帳戶
丑 工業部應設之帳戶
寅 農業部應設之帳戶
卯 各部記帳舉例
乙 代理運銷之記錄
子 代理運銷應設之帳戶
丑 代理運銷記帳舉例
丙 統制帳戶之設立
丁 社員交易之記錄
戊 分欄帳簿之採用
拾捌 保社往來帳銜接辦法
甲 計算
子 銀錢往來
丑 貨物及間接往來
乙 記帳舉例
子 資金往來
丑 賒貨往來
寅 代理收付保險款項
卯 匯出匯款
辰 代解匯款
巳 分發承銷品
午 定量分配品
未 收購交換品
拾玖 縣聯社往來帳銜接辦法
甲 計算利息辦法
乙 鄉鎮社應設之帳戶
丙 鄉聯社應設之帳戶
貳拾 鄉鎮社簿記實例
貳拾壹 縣聯合社簿記
甲 事務組織之劃分
乙 會計組織之選擇
一 共通組織
二 分合組織
三 混合組織
丙 帳簿組織之檢討
丁 保險業務之記帳
子 收到保險款項記帳
丑 付出保險款項記帳
寅 再保險記帳
戊 合併決算表之編制
貳拾貳 區辦事處簿記
甲 區辦事處簿記之性質
乙 完全獨立的簿記制度
丙 不完全獨立的簿記制度
丁 完全不獨立的簿記制度
戊 總社來貨的記帳方法
己 會社報表的編制方法
子 日報表
丑 月報表
寅 期報表

Language Chinese
Publication date 民國33[1944]
Source
institution QS:P195,Q732353
(民國時期文獻 民國圖書)
館藏信息
InfoField
MG/F276.2
主題
InfoField
會計-合作社
中圖分類
InfoField
F276.2
載體形態
InfoField
312頁

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Public domain
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File history

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Date/TimeThumbnailDimensionsUserComment
current10:02, 23 April 2023Thumbnail for version as of 10:02, 23 April 20231,300 × 1,850, 320 pages (8.45 MB)PencakeBot (talk | contribs)Upload 縣各級合作社記帳須知 (1/1) by 社會部合作事業管理局編 (batch task; nlc:data_416,11jh000628,39315; 民國圖書-PD2022.3; 縣各級合作社記帳須知)

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