File:NDL1056129 標準銀行簿記 part1.pdf

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Original file(5,729 × 3,779 pixels, file size: 45.66 MB, MIME type: application/pdf, 100 pages)

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Summary

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標準銀行簿記   (Wikidata search (Cirrus search) Wikidata query (SPARQL)  Create new Wikidata item based on this file)
Author
林, 健二, 1899-1950
image of artwork listed in title parameter on this page
Title
標準銀行簿記
Publisher
精華房
Language jpn
Publication date

1935

昭和10
Place of publication JP
Source

doi:10.11501/1056129

institution QS:P195,Q477675
Creator
InfoField
林健二 著
Publication Place
InfoField
大阪
Subject: NDC
InfoField
679
Extent
InfoField
232p ; 23cm
Material Type
InfoField
Book
Source Identifier: JPNO
InfoField
44053001
Date Digitized: W3CDTF
InfoField
2010-03-31
Audience
InfoField
一般
Title Transcription
InfoField
ヒョウジュン ギンコウ ボキ
Publisher Transcription
InfoField
セイカボウ
Source Identifier: NDLBibID
InfoField
000000649466
Call Number
InfoField
特232-578
Creator Transcription: NDLNA
InfoField
ハヤシ, ケンジ
Creator: NDLNAId
InfoField
00009522
Contents
InfoField
標題

目次

第一章 緒論/1

第一節 銀行簿記の意義及び特徴/1

一 銀行簿記の意義

二 銀行簿記の特徴

第二節 銀行簿記の沿革/3

第三節 銀行業務の現況/3

一 概説

二 主要業務

三 附隨業務

第二章 勘定科目/7

第一節 總説/7

第二節 貸借對照表に現はれる勘定/10

一 資産の勘定

二 負債の勘定

三 資本及び損益處分の勘定

第三節 損益計算書に現はれる勘定/42

一 收益の勘定

二 損費の勘定

第三章 傳票並に諸帳簿/53

第一節 傳票/53

一 總説

二 收納傳票

三 支拂傳票

四 振替傳票

第二節 主要簿/64

一 總説

二 日記帳並に増補日記

三 總勘定元帳並に日計表・月計表

第三節 補助簿/78

一 總説

二 出納課とその帳簿

三 預金課及び帳簿

四 貸出課及び帳簿

五 爲替課及び帳簿

六 取立課及び帳簿

七 證券課及び帳簿

八 計算課帳簿

九 庶務課及び帳簿

第四節 記帳練習題(其ノ一)/112

第四章 手形交換/119

第一節 手形交換の意義及び手續/119

一 手形交換の意義

二 交換手續

三 交換決濟

四 代理交換

五 不渡手形

第二節 交換尻傳票作成並に手形不渡の處理法/129

一 手形交換の傳票及び帳簿記入

二 手形不渡の處理法

第五章 爲替取引及び其の記帳法/138

第一節 總説/138

一 爲替取引の意義

二 爲替取引の種類

第二節 他店との取引並に記帳法/143

一 當方口取引

二 先方口取引

三 他店勘定元帳

第三節 爲替尻整理記帳/161

一 爲替尻整理の必要

二 爲替尻整理法

第四節 支店取引並に記帳法/174

一 支店並に出張所設置

二 支店の爲替取引

第五節 記帳練習題(其ノ二)/185

Licensing

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This image is in the public domain because it is a mere mechanical scan or photocopy of a public domain original, or – from the available evidence – is so similar to such a scan or photocopy that no copyright protection can be expected to arise. The original itself is in the public domain for the following reason:
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.

Note: The enforcement of the revised Copyright Act on December 30, 2018 extended the copyright term of works whose copyright was valid on that day to 70 years. Do not use this template for works of the copyright holders who died after 1967.

Use {{PD-Japan-oldphoto}} for photos published before December 31, 1956, and {{PD-Japan-film}} for films produced prior to 1953. Public domain works must be out of copyright in both the United States and in the source country of the work in order to be hosted on the Commons. The file must have an additional copyright tag indicating the copyright status in the United States. See also Copyright rules by territory.

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current06:31, 9 December 2023Thumbnail for version as of 06:31, 9 December 20235,729 × 3,779, 100 pages (45.66 MB)Wmr-bot (talk | contribs)上載《1056129_1.pdf》

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