File:NDL985742 商業簿記教科書 下.pdf

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Original file(5,870 × 3,979 pixels, file size: 49.53 MB, MIME type: application/pdf, 89 pages)

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Summary

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商業簿記教科書   (Wikidata search (Cirrus search) Wikidata query (SPARQL)  Create new Wikidata item based on this file)
Author
児林, 百合松
image of artwork listed in title parameter on this page
Title
商業簿記教科書
Volume  下
Edition 改版
Publisher
東京寳文館
Language jpn
Publication date

1921

大正10
Place of publication JP
Source

doi:10.11501/985742

institution QS:P195,Q477675
Creator
InfoField
児林百合松 著
Publication Place
InfoField
東京
Subject: NDC
InfoField
679
Extent
InfoField
2冊 ; 22cm
Material Type
InfoField
Book
Source Identifier: JPNO
InfoField
43054252
Date Digitized: W3CDTF
InfoField
2007-03-30
Audience
InfoField
一般
Title Transcription
InfoField
ショウギョウ ボキ キョウカショ
Volume Transcription
InfoField
00002
Publisher Transcription
InfoField
トウキョウ ホウブンカン
Source Identifier: NDLBibID
InfoField
000000601520
Call Number
InfoField
322-284
Creator Transcription: NDLNA
InfoField
コバヤシ, ユリマツ
Creator: NDLNAId
InfoField
00491761
Type: summaryPartition
InfoField
1
Contents
InfoField
標題

目次

第一章 總論/1

第二章 會計帳簿の組織/10

第三章 仕入帳及び戾シ品記入帳/14

第一節 仕入帳/14

第二節 戾シ品記入帳/15

第四章 賣上帳及び戾リ品記入帳/20

第一節 賣上帳/20

第二節 戾リ品記入帳/21

第五章 受取手形記入帳及び支拂手形記入帳/25

第一節 約束手形及び爲替手形/25

第二節 受取手形記入帳/27

第三節 支拂手形記入帳/32

第四節 不渡手形の記帳/35

第五節 荷爲替手形の記帳/36

第六章 現金出納帳及び小口現金出納帳/40

第一節 現金及び當座勘定/40

第二節 現金出納帳/41

第三節 小口現金出納帳/48

第七章 仕譯帳/56

第八章 元帳/59

第九章 試算表/66

第十章 賣買勘定/72

第十一章 損益勘定/78

第一節 整理事項/78

第二節 減價償却及び減價償却準備金/79

第三節 貸倒金及び貸倒準備金/83

第四節 繰延費用及び未拂費用/86

第十二章 貸借對照表財產目錄及び損益計算書/94

第十三章 實習第一/101

第十四章 委託販賣及び委託買付/110

第十五章 實習第二/122

第十六章 共同販賣/132

第十七章 會社簿記/142

第一節 合名會社及び合資會社/142

第二節 株式會社/149

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.

Note: The enforcement of the revised Copyright Act on December 30, 2018 extended the copyright term of works whose copyright was valid on that day to 70 years. Do not use this template for works of the copyright holders who died after 1967.

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