File:NDL1146488 新稿簿記原理 上巻 part2.pdf

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Summary

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新稿簿記原理   (Wikidata search (Cirrus search) Wikidata query (SPARQL)  Create new Wikidata item based on this file)
Author
上野, 道輔, 1888-1962
image of artwork listed in title parameter on this page
Title
新稿簿記原理
Volume 上巻
Edition 11版
Publisher
有斐閣
Language jpn
Publication date

1931

昭和6
Place of publication JP
Source

doi:10.11501/1146488

institution QS:P195,Q477675
Creator
InfoField
上野道輔 著
Publication Place
InfoField
東京
Subject: NDC
InfoField
679
Extent
InfoField
2冊 ; 23cm
Material Type
InfoField
Book
Source Identifier: JPNO
InfoField
47019957
Date Digitized: W3CDTF
InfoField
2010-03-31
Audience
InfoField
一般
Title Transcription
InfoField
シンコウ ボキ ゲンリ
Volume Transcription
InfoField
00010
Publisher Transcription
InfoField
ユウヒカク
Source Identifier: NDLBibID
InfoField
000000773467
Call Number
InfoField
380-10ヘ
Creator Transcription: NDLNA
InfoField
ウエノ, ミチスケ
Creator: NDLNAId
InfoField
00088237
Type: summaryPartition
InfoField
1
Contents
InfoField
第十章 試算表/184

第一節 意義及び種類/184

第二節 試算表の基本理論/187

第三節 檢證力の限界/187

第四節 形式/189

第十一章 混合勘定/192

第一節 複式簿記の缺點/192

第二節 混合勘定か化合取引か/194

第三節 混合勘定/195

第四節 混合勘定の殘高/199

第五節 混合殘高の分析/202

第六節 商品勘定の分割/209

第十二章 決算詳説/219

第一節 總説/219

第二節 決算手續/221

第三節 修正記入/223

(I) 混合勘定の修正記入/223

(II) 財産勘定の修正記入/224

(III) 損益勘定の修正記入/225

第四節 財産勘定の修正/226

(1) 固定資産に關する減價修正の記入/226

(2) 債權に關する貸倒損失見積の修正記入/230

第五節 損益勘定の修正記入/233

(A) 費用勘定の修正記入/234

(1) 前拂費用/234

(2) 未拂費用/238

(B) 收益勘定の修正記入/239

(3) 前受取收益/239

(4) 未收收益/240

第六節 勘定締切の記入/242

第十三章 決算例解/244

第十四章 WorkSheet又はWorkingSheet/254

第一節 意義及び目的/254

第二節 形式/255

第三節 詳説/258

第四節 計算的自己統制/262

第十五章 貸借對照表/265

第一節 貸借對照表は簿記の終點である/265

第二節 借方貸方の對照表/267

第三節 貸借對照表の借方―資産の側/269

第四節 貸借對照表の貸方―負債及び資本の側/273

第五節 貸借對照表と損益計算表/276

第六節 貸借對照表の損益計算的性質/278

第十六章 損益計算表/282

第一節 總説/282

第二節 損益計算表の形式及び内容/284

第十七章 勘定學説又は簿記學説/287

第一節 勘定學説又は簿記學説/287

第二節 勘定學説の分類/287

第三節 (1)人的一勘定系統説/289

第四節 (2)人的二勘定系統説/292

第五節 (3)物的一勘定系統説/294

第六節 (4)物的二勘定系統説/304

第七節 兩學説の比較/306

第節節 結言/310~311

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