File:NDL1088509 家政簿記教科書 - 新式収支計算.pdf

From Wikimedia Commons, the free media repository
Jump to navigation Jump to search
Go to page
next page →
next page →
next page →

Original file(5,402 × 4,331 pixels, file size: 44.77 MB, MIME type: application/pdf, 92 pages)

Captions

Captions

Add a one-line explanation of what this file represents

Summary

[edit]
家政簿記教科書 : 新式収支計算   (Wikidata search (Cirrus search) Wikidata query (SPARQL)  Create new Wikidata item based on this file)
Author
大原, 信久, 1847-1925
image of artwork listed in title parameter on this page
Title
家政簿記教科書 : 新式収支計算
Edition 2版
Publisher
大原簿記学校
Language jpn
Publication date

1916

大正5
Place of publication JP
Source

doi:10.11501/1088509

institution QS:P195,Q477675
Creator
InfoField
大原信久 著
Publication Place
InfoField
東京
Subject: NDC
InfoField
591
Extent
InfoField
152, 6p ; 19cm
Material Type
InfoField
Book
Source Identifier: JPNO
InfoField
43054431
Date Digitized: W3CDTF
InfoField
2010-03-31
Audience
InfoField
一般
Title Transcription
InfoField
カセイ ボキ キョウカショ : シンシキ シュウシ ケイサン
Publisher Transcription
InfoField
オオハラ ボキ ガッコウ
Source Identifier: NDLBibID
InfoField
000000601697
Call Number
InfoField
339-661
Creator Transcription: NDLNA
InfoField
オオハラ, ノブヒサ
Creator: NDLNAId
InfoField
00396455
Contents
InfoField
標題

目次

第一編

第一章 家政簿記總論/1丁

第一節 家政簿記ノ意義及目的/1丁

第二節 家政簿記ノ概要/2丁

第三節 身代勘定ノ意義/2丁

第四節 身代ノ計算/4丁

第五節 豫算/6丁

第二章 簿記計算ノ要素/8丁

第一節 收入支出勘定/8丁

一 人爲的收支勘定(直接收支)(間接收支)/9丁

振替

二 自然的收支勘定(間接收支)/9丁

第二節 收支ノ變化/10丁

收入

一 所得/10丁

二 有價物ノ代ヲ受取ル/10丁

三 借金ヲ生ズ/10丁

四 貸金ヲ受取ル/10丁

支出

五 消費/11丁

六 有價物代ラ渡ス/11丁

七 貸金ヲ生ズ/11丁

八 借金ヲ返ス/11丁

(一) 現金收入/11丁

(二) 現金支出/11丁

(三) 振替收入/11丁

(四) 振替支出/11丁

第三節 現金ト金銀(金高)ノ區別/12丁

第四節 收支計算計三者ノ關係/14丁

第五節 收入支出演習問題/18丁

(一) 主要帳/21丁

(二) 補助簿/22丁

第六節 帳簿ノ保存並ニ記入上ノ心得/24丁

第二編

第一章 會計整理/26丁

第二章 勘定科目/28丁

第一節 勘定科目ノ意然/28丁

第二節 勘定科目ノ分類/29丁

第三節 勘定科目ノ設定/30丁

第四節 收支勘定/32丁

第一項 負債及ヒ之ニ屬スル勘定/32丁

第二項 所得勘定/34丁

第五節 支出勘定/35丁

第一項 資産勘定/35丁

第二項 消費勘定/39丁

第三章 帳簿ノ組立及ヒ種類/43丁

第一節 帳簿ノ組立方/43丁

第二節 帳簿ノ種類/44丁

第四章 家政簿記演習問題/51丁

第一節 豫算(一)/51丁

第二節 例題/55丁

出納日記帳/62丁

元帳/70丁

日計表/81丁

第三節 决算ノ意義及目的/87丁

第四節 决算ノ時期/88丁

第五節 决算記入ノ順序/89丁

第六節 豫算(二)/92丁

第七節 例題(二)/94丁

日計表/111丁

殘品殘高表/115丁

收支决算表/116丁

第八節 例題(三)/118丁

日計表/133丁

所得消費(元帳)/136丁

資産負債(元帳)/138丁

第九節 預金金貯金及其効果/140丁

第一項 當座預金/140丁

第二項 貯蓄預金/141丁

第三項 定期預金/143丁

第四項 郵便貯金/144丁

第五項 郵便振替貯金/144丁

第十節 有價證劵/146丁

第一項 公債證書/147丁

第二項 社債劵/149丁

第三項 株劵/149丁

第四項 大藏省劵/150丁

附言 國民教會ト簿記

Licensing

[edit]
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.

العربية  Deutsch  English  español  français  Bahasa Indonesia  italiano  日本語  한국어  македонски  português  русский  українська  中文(简体)  中文(繁體)  +/−

You must also include a United States public domain tag to indicate why this work is in the public domain in the United States.

This tag is designed for use where there may be a need to assert that any enhancements (eg brightness, contrast, colour-matching, sharpening) are in themselves insufficiently creative to generate a new copyright. It can be used where it is unknown whether any enhancements have been made, as well as when the enhancements are clear but insufficient. For known raw unenhanced scans you can use an appropriate {{PD-old}} tag instead. For usage, see Commons:When to use the PD-scan tag.


Note: This tag applies to scans and photocopies only. For photographs of public domain originals taken from afar, {{PD-Art}} may be applicable. See Commons:When to use the PD-Art tag.

File history

Click on a date/time to view the file as it appeared at that time.

Date/TimeThumbnailDimensionsUserComment
current14:55, 1 December 2023Thumbnail for version as of 14:55, 1 December 20235,402 × 4,331, 92 pages (44.77 MB)Wmr-bot (talk | contribs)上載《1088509.pdf》

Metadata