File:NDL1146494 新稿簿記原理 下巻 part1.pdf

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Summary

[edit]
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 下巻
Edition 11版
Publisher
有斐閣
Language jpn
Publication date

1931

昭和6
Place of publication JP
Source

doi:10.11501/1146494

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
00020
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
標題

目次

第三編 簿記の帳簿

第一章 簿記の帳簿/313

第一節 簿記の理論と實際/313

第二節 傳統的三帳簿/314

第三節 元帳と仕譯帳/316

第四節 主要帳簿と補助帳簿/321

第二章 仕譯帳/324

第一節 仕譯帳と元帳/324

第二節 仕譯帳の形式及び用法/324

第三節 仕譯帳の進化/328

第四節 仕譯帳の分割と多桁式仕譯帳/333

第五節 一般仕譯帳の職能/336

第三章 現金出納帳/344

第一節 現金出納帳/344

第二節 現金收納帳/348

第一 現金收納帳(1)/350

第三節 第二 現金收納帳(2)/352

第四節 第三 現金收納帳(3)/361

第五節 現金支拂帳/364

第一 現金支拂帳(1)/365

第六節 第二 現金支拂帳(2)/367

第七節 第三 現金支拂帳(3)/370

第八節 小口現金支拂帳/373

第九節 現金出納帳の修正/380

第四章 商品の賣買に關する仕譯帳/383

第一節 商品の賣買に關する諸仕譯帳/383

第二節 商品賣上仕譯帳/384

第一 商品賣上帳(1)/385

第三節 第二 商品賣上帳(2)/388

第四節 第三 商品賣上帳(3)/391

第五節 戻り品仕譯帳/393

第六節 商品仕入仕譯帳及び戻し品仕譯帳/394

第五章 支拂票記入帳/395

第一節 支拂票記入帳と商品仕入帳/395

第二節 支拂票制度/404

(1)支拂票の作成/408

(2)支拂票の支拂/408

第三節 (3)支拂票記入帳/410

第四節 支拂票制度の前提條件/411

第六章 元帳の組識/416

第一節 元帳の組織/416

第二節 Self‐BalancingLedger/419

第三節 統制勘定及び均整勘定/423

第一 得意先統制勘定/423

第二 仕入先統制勘定/428

第三 一般元帳勘定/431

第七章 例解/432

第四編 簿記體系と簿記形式

第一章 簿記體系/453

第一節 簿記體系と簿記形式/453

第二節 單式簿記/454

第三節 單式簿記の本質に關する諸學説/459

(1) 勘定記入の單複を標準とする説/459

(2) 人的勘定を以て單式簿記の特質とする説/461

第二章 簿記形式又は簿記方法/466

第一節 簿記形式又は簿記方法/466

第二節 主なる簿記形式/470

第一 イタリヤ式簿記/470

第二 ドイツ式簿記/472

第三 フランス式簿記/473

第四 イギリス式簿記/473

第五 アメリカ式簿記/474

第三節 綜合仕譯帳/475

第一 オーストリヤ式綜合仕譯帳/476

第二 ドイツ式綜合仕譯帳/477

第三 我國銀行簿記に於ける日記帳/478~491

Licensing

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Public domain
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