File:NLC416-15jh000478-81842 會計制度.pdf

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會計制度   (Wikidata search (Cirrus search) Wikidata query (SPARQL)  Create new Wikidata item based on this file)
Author
〔美〕本涅特(George E. Bennett)著
image of artwork listed in title parameter on this page
Title
會計制度
Publisher
商務印書館[發行者]
Description

此書為原著的前半部分，研究普通工商業的會計制度原理。後半部分討論美國幾種工商業會計制度，未譯。共分：帳冊擴充之原理、材料管理及進貨記錄、銷貨記錄、現金記錄、製造成本帳、內部稽核之原則、籌備編制會計制度之程序、廠地樓層布置與組織等圖表及計劃、普通會計科目、營業會計科目與成本會計科目之比較等11章

目錄
第一章 緒論
定義
主要之概念
職員
會計制度適用之判定
標準會計制度
職員之費用
設計之程序
常遇之問題
部分問題
近代會計方法
初步設計之完成
新制度之廢棄
結論
問題
第二章 帳冊擴充之原理
緒言
帳冊之分類
帳冊格式及劃線
組成會計制度之要素
多欄式之分錄簿
分立分錄簿之使用
現金簿
進貨簿
銷貨簿
普通分錄簿
多欄式之特殊分錄簿
多欄式之進貨總登簿
多欄式之銷貨總登簿
多欄式之現金簿
多欄式之零用現金簿
多欄式之普通分錄簿
多欄式帳冊與統馭原理之關係
問題
習題
第三章 材料管理及進貨紀錄
部分之組織
存貨之必需數量
存貨之管理與調節
進貨之職責
購貨請求單及材料短少報告單
價目表
進貨定單及進貨定單總登簿
收貨與付款憑單簿
進貨程序進行表
改良現行會計制度之實例
製造廠之分部
材料發票及收貨單遞送之程序
材料請求單之填發及其遞送之程序
材料之分類
例示之圖表
問題
習題
第四章 銷貨記錄
銷貨部之組織
銷貨業務之分類
銷貨定單
銷貨定單總登簿
銷貨發票（或銷貨單）
售貨分錄簿
應用機械記帳
現金銷貨
其他銷貨方法
推銷員之記錄
銷售費用
銷售費用及管理費用之分配於銷貨
推銷員之費用與佣金
銷貨折讓
銷貨退回之成本及其程序
圖表示例
問題
習題
第五章 現金記錄
進貨之於付款
關於折扣之發票
支票付款之一般辦法
支票付款之新式辦法
現金付款
工資支付
付款記錄
現金收入
應收帳款
現金收入記錄
問題
習題
第六章 製造成本帳
成本會計
成本要素
商品貿易之於製造業務
貨物在製造上之分類
組織方案
製造之職責
原料
人工
製造費用
分批製造之完成
分步製造方法
問題
習題
第七章 內部稽核之原則
組織及事項
關於進貨及進貨退回之事項
關於銷貨及銷貨退回之事項
關於現金支出之事項
關於工資支付之事項
關於現金收入之事項
內部事項
問題
習題
第八章 籌備編制會計制度之程序
問題之調查與研究
基本之調查
帳據之設計
帳據之大小及其形式
帳據上空白地位之安排
帳據簿冊之用紙
紙色之種類
複寫紙
帳據之印刷
劃線
會計制度之報告
問題及習題
第十章 普通會計科目
用途
編號
數字記號
文字記號
連想助記之記號
會計科目編製程序之概況
工作之計劃
組織圖表之應用
習題
第十一章 營業會計科目與成本會計科目之比較
決算報告書上會計科目之排列
營業會計科目與成本會計科目之比較
標準化之會計科目表
習題

Language Chinese
Publication date 民國二十五年[1936]
Source
institution QS:P195,Q732353
(民國時期文獻 民國圖書)
館藏信息
InfoField
MG/F275.2/2
主題
InfoField
工商企業
中圖分類
InfoField
F275.2
載體形態
InfoField
381頁

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current20:07, 11 June 2023Thumbnail for version as of 20:07, 11 June 2023843 × 1,266, 395 pages (9.13 MB)PencakeBot (talk | contribs)Upload 會計制度 (1/1) by (美)本涅特(George E. Bennett)著 (batch task; nlc:data_416,15jh000478,81842; 民國圖書.9; 會計制度)

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