File:NDL1277530 カルテル会計と分課元帳.pdf

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カルテル会計と分課元帳   (Wikidata search (Cirrus search) Wikidata query (SPARQL)  Create new Wikidata item based on this file)
Author
小高, 親, 1889-
image of artwork listed in title parameter on this page
Title
カルテル会計と分課元帳
Publisher
森山書店
Language jpn
Publication date

1938

昭13
Place of publication JP
Source

doi:10.11501/1277530

institution QS:P195,Q477675
Creator
InfoField
小高親 著
Publication Place
InfoField
東京
Subject: NDC
InfoField
335
Extent
InfoField
146p ; 23cm
Material Type
InfoField
Book
Source Identifier: JPNO
InfoField
46048612
Date Digitized: W3CDTF
InfoField
2010-09-30
Audience
InfoField
一般
Title Transcription
InfoField
カルテル カイケイ ト ブンカ モトチョウ
Publisher Transcription
InfoField
モリヤマ ショテン
Source Identifier: NDLBibID
InfoField
000000709217
Call Number
InfoField
756-23
Creator Transcription: NDLNA
InfoField
オダカ, チカシ
Creator: NDLNAId
InfoField
00351484
Contents
InfoField
標題

目次

著者のことば/1

前編

カルテル會計

はしがき/1

第一章 カルテルに關する文献と定義/5

漫筆 複式簿記の起りとプール計算の起源/9

第二章 純プール/13

第三章 共同販賣の機構/17

第四章 カルテルの會計/27

第一節 基礎的觀念/27

第二節 カルテルとスポーツマンシップ/27

第三節 プール計算の骨組/29

第四節 プール計算の特質/37

第五節 諸掛りと貸倒金に就て/40

第五章 歐洲に於ける共同販賣の實況並に日本は範を何處に求むべきやの問題に就て/43

緖言/43

第一 獨逸に於ける共販/43

第二 佛蘭西に於ける共販/49

第三 日本は範を何れに採る可きか/50

統制と國民性/52

中編

算數隨筆

第一 勘定奇算/57

第二 9は魔の數/59

第三 戰爭と數字の神祕/69

第四 數字いぢり/71

後編

分課元帳

緖言/77

第一章 槪念/79

1 分課元帳は浪費の節約/79

2 複式簿記の原理/79

3 別たれたる各部分の合計は全量に均し/80

4 分課元帳のOut-Line./81

5 現金出納帳も一種の分課元帳/82

6 Tabular fromと分課元帳/83

7 分課元帳には整理勘定科目がつきもの/84

第二章 分課元帳に似て非なるもの/87

1 Summary system/87

2 先づSummary systemで/88

3 誤謬發見の困難/92

4 總元帳と補助帳との聯絡は只帳簿係の几帳面に據るのみ/93

5 二聯成式元帳/94

第三章 分課元帳の例題/99

1 同じ例題を分課元帳式で/99

2 誤謬發見の容易/107

3 總元帳と分課元帳との聯絡は整然/109

4 分課元帳の定義/112

5 分課元帳の利益/112

6 分課元帳の應用範圍/112

7 その一例工場會計/113

8 第二の例題,仕入先元帳を分課したる例/115

9 第三の例題,米穀商/121

10 旅館の會計/132

頭の使ひ方/137

第四章 整理勘定/139

1 Adjustment account/139

2 Contra-journal(逆仕譯)/140

3 二重Contra-journal/141

4 Contra-journalの正體/144

Licensing

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Public domain
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