File:NDL1105682 漁業協同組合簿記講義 part1.pdf

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Original file(5,687 × 4,112 pixels, file size: 47.96 MB, MIME type: application/pdf, 100 pages)

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漁業協同組合簿記講義   (Wikidata search (Cirrus search) Wikidata query (SPARQL)  Create new Wikidata item based on this file)
Author
農林省水産局
image of artwork listed in title parameter on this page
Title
漁業協同組合簿記講義
Publisher
水産社
Description
付 (別冊 32p 22cm) : 取引例五十題の記帳例
Language jpn
Publication date

1936

昭和11
Place of publication JP
Source

doi:10.11501/1105682

institution QS:P195,Q477675
Creator
InfoField
農林省水産局 編纂
Publication Place
InfoField
東京
Subject: NDC
InfoField
679
Extent
InfoField
236p ; 23cm
Material Type
InfoField
Book
Source Identifier: JPNO
InfoField
44050014
Date Digitized: W3CDTF
InfoField
2010-03-31
Audience
InfoField
一般
Title Transcription
InfoField
ギョギョウ キョウドウ クミアイ ボキ コウギ
Publisher Transcription
InfoField
スイサンシャ
Source Identifier: NDLBibID
InfoField
000000646979
Call Number
InfoField
特217-591
Creator: NDLNAId
InfoField
00327538
Contents
InfoField
標題

目次

第一章 漁業組合の會計制度改正の趣旨/1

第二章 貸借對照表の方式に依る會計經理/7

第三章 漁業協同組合簿記の型式/20

第四章 總説/32

第一節 簿記の意義/32

第二節 簿記の効用/34

第三節 簿記の種類/35

第五章 財産/37

第一節 財産の意義/37

第二節 財産の區分/39

(一) 財産の形態上の區分/39

(二) 財産の性質等に依る區分/40

(三) 其の他の區分/41

第三節 純財産/42

第四節 財産の増減變化/44

(一) 財産の増減/44

(二) 財産の變化/45

第六章 取引/48

第一節 取引の意義/48

第二節 取引の種類/50

第三節 取引の二重關係/55

第七章 貸借及受拂/57

第一節 貸借平均の理/57

第二節 複式簿記の起源/58

第三節 貸借及貸借の表示/60

(一) 貸借/60

(二) 貸借の表示/63

第四節 受拂及受拂の適用/72

(一) 受拂/72

(二) 受拂の適用/73

第八章 仕譯/79

第一節 仕譯の意義/79

第二節 普通仕譯法/80

第三節 現金仕譯法/83

第九章 勘定及勘定科目/98

第一節 勘定科目の意義及勘定/98

第二節 勘定科目の區分/103

(一) 資産勘定/104

(二) 負債勘定/104

(三) 資産負債勘定/105

(四) 利益勘定/106

(五) 損失勘定/106

(六) 損失利益勘定/106

第十章 帳簿/108

第一節 總説/108

第二節 帳簿の區分/111

第三節 傳票/113

第四節 記帳の順序/123

第五節 帳簿に關する法規/124

第六節 記帳上の注意/126

第七節 試算表/129

第十一章 決算/137

第一節 總説/137

第二節 決算の豫備手續/137

(一) 試算表の作製/137

(二) 棚卸表の調製/138

(三) 元帳諸勘定の更正記入/142

(四) 試算表の作製/158

第三節 決算の本手續/158

(一) 元帳の締切/159

(二) 決算表の作製/163

第十二章 繰越記帳/177

第十三章 剩餘金の處分/179

第十四章 組織設定の場合に於ける會計經理の手續/181

Licensing

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Public domain
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