File:NDL1026917 商店経営と会計整理.pdf

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Original file (5,325 × 3,954 pixels, file size: 50.54 MB, MIME type: application/pdf, 59 pages)

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Summary

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商店経営と会計整理   (Wikidata search (Cirrus search) Wikidata query (SPARQL)  Create new Wikidata item based on this file)
Author
東京市商工相談所
image of artwork listed in title parameter on this page
Title
商店経営と会計整理
Publisher
東京講演会出版部
Language jpn
Publication date

1936

昭和11
Place of publication JP
Source

doi:10.11501/1026917

institution QS:P195,Q477675
Creator
InfoField
東京市商工相談所 編
Publication Place
InfoField
東京
Subject: NDC
InfoField
673
Extent
InfoField
102p ; 19cm
Material Type
InfoField
Book
Source Identifier: JPNO
InfoField
44007507
Date Digitized: W3CDTF
InfoField
2010-03-31
Audience
InfoField
一般
Title Transcription
InfoField
ショウテン ケイエイ ト カイケイ セイリ
Publisher Transcription
InfoField
トウキョウ コウエンカイ シュッパンブ
Source Identifier: NDLBibID
InfoField
000000610589
Call Number
InfoField
特208-27
Creator: NDLNAId
InfoField
00266863
Contents
InfoField
標題

目次

一、 小賣經營の改善は帳簿の改善から/1

小賣商の會計整理と帳簿改善/2

二、 經費整理に就て/4

店と奧との經費の分界/5

店の商品を奧で使つた場合の整理方法/8

店と奧の經費分擔率と決算の時期/9

個人商店に對する認定課税に就て/11

店費と生活費の分け方/13

勘定は中々合はない/16

棚卸の時期、營業費と生活費の仕譯/17

損益計算は何時頃やるか/20

店と奧との關聯費に就て/22

利益率を見る方法/24

簡單で善い收支計算方法は?/28

一番善い方法/29

薄利多忙な商賣/31

帳面付けが商賣ではない/33

三、 賣上整理事項に就て/38

掛賣をどういふ風に帳面に付けるか/40

大福帳、日記帳、得意先口取/41

三枚複寫の傳票/42

カデツクスと四枚複寫傳票/45

通帳とその便不便/48

通帳と傳票との比較/52

締切日の遲速とその利害關係/53

傳票と内金の整理法/54

現金賣はどのくらいあるか/57

現金主義で困る場合/59

入金整理の仕方/61

商品劵を賣つた場合の整理方法/63

四、 仕入の問題/66

仕入の整理と仕入先の數/67

仕入は問屋と釀造元と何れが好いか/69

共同仕入れ/71

同業者間の商品融通とその整理の仕方/73

會員組織による共同仕入/75

商業組合の得失/78

手形の支拂はどういふ風にするか/80

仕入の整理と手形の支拂/81

小口の現金仕入はどう記帳整理するか/83

五、 金融の問題/84

支拂と集金の關係/86

赤字の積る原因/90

賣上に對する利益率の低下/91

賣上利益減少とその對策/93

東京の商人と大阪の商人の支拂振り/96

支拂を杜撰ならしめた近因/98

酒屋の素質/99

利益による生活と簿記會計/101

Licensing

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Public domain
According to Japanese Copyright Law (June 1, 2018 grant) the copyright on this work has expired and is as such public domain. According to articles 51, 52, 53 and 57 of the copyright laws of Japan, under the jurisdiction of the Government of Japan works enter the public domain 50 years after the death of the creator (there being multiple creators, the creator who dies last) or 50 years after publication for anonymous or pseudonymous authors or for works whose copyright holder is an organization.

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