File:NDL1053888 新商業簿記大要 part1.pdf

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Original file(5,687 × 4,102 pixels, file size: 41.09 MB, MIME type: application/pdf, 100 pages)

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Summary

[edit]
新商業簿記大要   (Wikidata search (Cirrus search) Wikidata query (SPARQL)  Create new Wikidata item based on this file)
Author
高瀬, 荘太郎, 1892-1966
image of artwork listed in title parameter on this page
Title
新商業簿記大要
Edition 改訂
Publisher
至文堂
Language jpn
Publication date

1939

昭和14
Place of publication JP
Source

doi:10.11501/1053888

institution QS:P195,Q477675
Creator
InfoField
高瀬荘太郎 著
Publication Place
InfoField
東京
Subject: NDC
InfoField
679
Extent
InfoField
203p ; 23cm
Material Type
InfoField
Book
Source Identifier: JPNO
InfoField
44049207
Date Digitized: W3CDTF
InfoField
2010-03-31
Audience
InfoField
一般
Title Transcription
InfoField
シン ショウギョウ ボキ タイヨウ
Publisher Transcription
InfoField
シブンドウ
Source Identifier: NDLBibID
InfoField
000000646318
Call Number
InfoField
特216-782
Creator Transcription: NDLNA
InfoField
タカセ, ソウタロウ
Creator: NDLNAId
InfoField
00079029
Available: internet
InfoField
2017-06-01
Contents
InfoField
標題

目次

第一章 商業簿記/1

第一節 商業簿記の意義/1

第二節 商業簿記研究の必要/2

第三節 簿記の種類/3

第二章 複式簿記の理論/5

第一節 財産と資本/5

第二節 貸借對照表/7

第三節 財産及び資本の勘定/12

第四節 損益計算書/16

第五節 損費及び收益の勘定/18

第六節 勘定の分類/21

第七節 各系統勘定の増減/24

第八節 取引/27

第九節 仕譯/32

第十節 貸借平均の原則/37

第三章 帳簿及び記入法/41

第一節 帳簿の種類及び形式/41

第二節 仕譯帳から元帳へ/43

第三節 元帳から貸借對照表及び損益計算書へ/48

第四節 主要帳簿と補助帳簿との關係/52

第五節 記帳上の注意/61

第四章 決算/63

第一節 決算の意義/63

第二節 試算表/64

第三節 棚卸表/70

第四節 修正記入/73

第五節 諸帳簿の締切/75

一 損費及び收益の勘定の締切/75

二 財産及び資本諸勘定の締切/81

第六節 決算報告書の作製/87

第五章 記帳及び決算例解/98

第六章 商品勘定の分割/115

第七章 損益的諸勘定の棚卸及び修正/122

第一節 未收入收益及び未經過費用/122

第二節 未經過收益及び未拂費用/125

第八章 手形取引/129

第一節 總説/129

第二節 約束手形取引/132

第三節 爲替手形取引/136

第四節 遡求義務の記帳法/142

第五節 手形記入帳/145

第九章 委託取引/147

第一節 委託販賣/147

附 積送品元帳,受託品賣上帳

第二節 受託買付/154

附 委託品買付帳

第十章 特殊仕譯帳/160

第一節 特殊仕譯帳の意義及び種類/160

第二節 現金出納帳(特殊仕譯帳)/162

第三節 仕入帳(特殊仕譯帳)/169

第四節 賣上帳(特殊仕譯帳)/172

第五節 普通仕譯帳/175

附録 記帳練習問題/178

第一例題/178

第二例題/182

第三例題/186

Licensing

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Public domain
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