File:NDL1105890 近代銀行簿記教授資料.pdf

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近代銀行簿記教授資料   (Wikidata search (Cirrus search) Wikidata query (SPARQL)  Create new Wikidata item based on this file)
Author
長谷川, 安兵衛, 1896-1942
image of artwork listed in title parameter on this page
Title
近代銀行簿記教授資料
Edition 改訂
Publisher
富山房
Language jpn
Publication date

1936

昭和11
Place of publication JP
Source

doi:10.11501/1105890

institution QS:P195,Q477675
Creator
InfoField
長谷川安兵衛 著
Publication Place
InfoField
東京
Subject: NDC
InfoField
679
Extent
InfoField
144, 24p ; 23cm
Material Type
InfoField
Book
Source Identifier: JPNO
InfoField
44050321
Date Digitized: W3CDTF
InfoField
2010-03-31
Audience
InfoField
一般
Title Transcription
InfoField
キンダイ ギンコウ ボキ キョウジュ シリョウ
Publisher Transcription
InfoField
フザンボウ
Source Identifier: NDLBibID
InfoField
000000647237
Call Number
InfoField
特217-897
Creator Transcription: NDLNA
InfoField
ハセガワ, ヤスベエ
Creator: NDLNAId
InfoField
00008134
Contents
InfoField
標題

目次

第一章 序論/1

銀行の種類

日記帳

シヤンド

第二章 業務と事務組織/2

銀行法規の變遷

銀行の組織

銀行業務

銀行の資本金

單位制度事務組織

分課制度

大規模銀行

統制部と營業部

第三章 勘定科目/7

標準勘定科目

勘定體系

銀行引受手形

荷付爲替手形勘定

手形貸付

當座貸越勘定

偶發債務

對照勘定

所有動産不動産勘定

拂込未濟資本金

小切手保證の處理法

法定積立金缺損金勘定

株式配當金勘定と配當金勘定

有價證劵賣買益

第四章 傳票制度/11

傳票制度

傳票の作成

收納傳票

支拂傳票

振替傳票

全部振替

一部振替

第五章 日記帳/13

帳簿組織の表

補助簿

日記帳の記入

増補日記帳

日記帳改良問題

第六章 總勘定元帳/15

總勘定元帳

機械記入元帳

ルースリーフ元帳

ボストン元帳

標準式と殘高式

轉記法

試算表

日計表と月計表

月計表獨自の檢査法

第七章 補助簿/19

統括勘定と補助元帳

補助簿の分類

當座預金元帳

定期預金記入帳

收納帳

支拂帳

手形貸付記入帳

荷付爲替手形記入帳

商業手形元帳

國債證劵賣買帳

第八章 手形交換/24

手形交換

手形交換所所在地

社員銀行

社員銀行の義務

東京手形交換所社員銀行

銀行集會所

理事

主事

交換回數

交換方

交換尻決濟

手形交換の記帳

代理交換を委託する銀行

第九章 内國爲替會計(他店會計)/28

他店會計

取立項目と輸送項目

他所割引手形

他所代金取立手形

送金爲替

送金爲替取組の際の仕譯

當方口勘定と先方口勘定

他店勘定元帳記入法

他店勘定元帳の形式

爲替尻決濟

合同他店勘定

第十章 内國爲替會計(支店會計)/33

銀行の合同現象

支店と出張所の區別

支店勘定

支店勘定元帳

一方通知主義

第十一章 外國爲替會計/36

外國爲替銀行

外國通貨勘定

Nostro Account

第十二章 決算/37

決算期間

減價銷却に於て銷却すべき金額の算出法

有價證券の評價

損益勘定

繰越日記

財政表

財産目録

損益計算書の形式

損益計算書の法的雛形

考課状

貸借對照表の形式

貸借對照表の法的雛形

本支店合併貸借對照表

貸借對照表の公告

練習課題解答

仕譯練習課題解答/43

傳票記入練習課題解答/46

日記帳練習課題解答/49

綜合練習課題解答/51

手形交換取引練習課題解答/53

他店會計練習課題解答/55

支店會計練習課題解答/59

決算練習課題解答/61

綜合記帳練習課題解答/66

附録 單一銀行貸借對照表の分析/1~24

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