File:NDL1279117 官庁簿記法精義 part1.pdf

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Original file(9,160 × 6,689 pixels, file size: 163.68 MB, MIME type: application/pdf, 100 pages)

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Summary

[edit]
官庁簿記法精義   (Wikidata search (Cirrus search) Wikidata query (SPARQL)  Create new Wikidata item based on this file)
Author
藤塚, 鏡岳
image of artwork listed in title parameter on this page
Title
官庁簿記法精義
Publisher
日本法律研究会
Language jpn
Publication date

1928

昭和3
Place of publication JP
Source

doi:10.11501/1279117

institution QS:P195,Q477675
Creator
InfoField
藤塚鏡岳 著
Publication Place
InfoField
東京
Subject: NDC
InfoField
343
Extent
InfoField
272p ; 22cm
Material Type
InfoField
Book
Source Identifier: JPNO
InfoField
46084262
Date Digitized: W3CDTF
InfoField
2010-09-30
Audience
InfoField
一般
Title Transcription
InfoField
カンチョウ ボキホウ セイギ
Publisher Transcription
InfoField
ニホン ホウリツ ケンキュウカイ
Source Identifier: NDLBibID
InfoField
000000744360
Call Number
InfoField
581-94
Creator Transcription: NDLNA
InfoField
フジツカ, キョウガク
Creator: NDLNAId
InfoField
00384027
Note
InfoField
国立国会図書館内では、一部分のみ印刷できます。
Contents
InfoField
標題

目次

第一章 緖論/1

第一節 簿記ノ意義/1

第二節 簿記ノ目的/1

第三節 簿記ノ種類/2

第四節 官廳簿記/3

第二章 現行會計制度ノ槪要/4

第一節 會計制度ニ關スル法規/4

第二節 會計上ノ機關/5

第三節 會計ノ種類/10

第四節 會計年度/12

第五節 豫算/15

第六節 決算/19

第七節 歲入及歲出ノ執行機關/23

第三章 歲入徵收官ノ簿記/25

第一節 歲入徵收官/25

第二節 歲入徵收官ノ職務權限/25

第三節 歲入徵收額ノ計算證明/42

第四章 歲入事務管理廳ノ簿記/51

第一節 歲入事務管理廳/51

第二節 歲入簿/51

第三節 徵收額總報告書/52

第五章 支出官ノ簿記/57

第一節 支出官/57

第二節 支出官ノ支出上ノ注意事項/59

第三節 小切手ノ振出/64

第四節 支出官ノ帳簿及報告/87

第五節 支出額ノ計算證明/93

第六章 各省ノ歲出簿記/104

第一節 歲出簿/104

第二節 支出總報告書/105

第七章 出納官吏ノ簿記/107

第一節 出納官吏/107

第二節 出納官吏ノ種類/107

第三節 現金出納官吏/108

第四節 現金出納官吏ノ職務總說/108

第五節 收入官吏ノ簿記/111

第六節 資金前渡官吏ノ簿記/123

第七節 歲入歲出外現金出納官吏ノ簿記/138

第八節 繰替拂出納簿官吏ノ簿記/139

第九節 出納官吏交替事務引繼手續/142

第十節 雜則/145

第十一節 出納官吏ノ責任/147

第十二節 檢査及計算證明/148

第八章 大藏省ノ簿記/169

第一節 大藏省ノ簿記/169

第二節 大藏省ノ備フヘキ帳簿ノ種類/170

第三節 歲入歲出主計簿/174

第九章 有價證劵取扱官廳ノ簿記/177

第一節 政府所有有價證劵取扱官廳ノ簿記/177

Licensing

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Public domain
According to Japanese Copyright Law (June 1, 2018 grant) the copyright on this work has expired and is as such public domain. According to articles 51, 52, 53 and 57 of the copyright laws of Japan, under the jurisdiction of the Government of Japan works enter the public domain 50 years after the death of the creator (there being multiple creators, the creator who dies last) or 50 years after publication for anonymous or pseudonymous authors or for works whose copyright holder is an organization.

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著作権法第67条第1項により文化庁長官裁定を受けて公開(裁定年月日: 2019/07/09)

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