File:NDL1146488 新稿簿記原理 上巻 part1.pdf

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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 上巻
Edition 11版
Publisher
有斐閣
Language jpn
Publication date

1931

昭和6
Place of publication JP
Source

doi:10.11501/1146488

institution QS:P195,Q477675
Creator
InfoField
上野道輔 著
Publication Place
InfoField
東京
Subject: NDC
InfoField
679
Extent
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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
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シンコウ ボキ ゲンリ
Volume Transcription
InfoField
00010
Publisher Transcription
InfoField
ユウヒカク
Source Identifier: NDLBibID
InfoField
000000773467
Call Number
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380-10ヘ
Creator Transcription: NDLNA
InfoField
ウエノ, ミチスケ
Creator: NDLNAId
InfoField
00088237
Type: summaryPartition
InfoField
1
Contents
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標題

目次

第一編 緒論

第一章 簿記の生成及び發逹/1

第一節 簿記及び會計學/1

第二節 會計發逹の諸條件/2

第三節 複式簿記の生成/6

第四節 Pacioli當時の簿記/11

第五節 Pacioli及びManzoniの簿記書の傳播/17

第二章 會計學の成立/22

第一節 近世會計學の成立/22

第二節 イギリスに於ける會計士制度/23

第三節 イギリスに於ける會計學の建設/26

第四節 アメリカに於ける會計學の發逹/28

第五節 ドイツに於けるBuchhaltungs‐undBilanzlehre/34

第二編 簿記の理論

第一章 簿記の意義/43

第一節 簿記の定義/43

第二節 簿記の定義の説明/44

(1) 簿記は企業の簿記である/44

第三節 (2)會計の時間的單位/46

第四節 (3)簿記の對象は財産と資本とである/47

第五節 (4)簿記の對象は取引である/52

第六節 (5)簿記は價値計算的記録である/52

第七節 (6)簿記は勘定形式に依る記録である/53

第八節 簿記の職能又は效用/54

第二章 簿記の起點 設立財産目録と設立貸借對照表/59

第一節 簿記の成立/59

第二節 財産目録方程式又は資本方程式/61

第三節 現金設立/63

第四節 貸借對照表と簿記/66

第三章 財産及び資本/71

第一節 簿記の基本的對象/71

第二節 資本方程式が簿記の基本方程式なること/73

(1) 自己資本の企業に於ける中心的重要/73

第三節 (2)財産及び資本の簿記學的本質/76

第四節 A=K A-P=K/79

第四章 損益/83

第一節 資本の増減/83

第二節 損益は資本その者の増減である/86

第三節 損益は一會計年度毎に計算せられる/88

第四節 資産と費用/89

第五節 資産は費用に化する/93

第五章 取引/98

第一節 取引の意義/98

第二節 取引の性質―二重性/100

第三節 取引の性質(其の二)/102

第四節 取引の種類/106

第一 財産取引、財産資本取引、資本取引/106

第二 單純取引と複合取引/109

第三 外部取引、内部取引、形式的帳簿取引/111

第四 現金取引、振替取引/112

第五節 單純取引(取引原型)九種と複合取引八種/112

第六章 勘定/121

第一節 勘定は簿記の本質的要素である/121

第二節 勘定の定義/122

第三節 勘定の説明/124

第四節 勘定形式に依る計算方法の特質/127

第五節 勘定の殘高/129

第六節 勘定的分類/131

第一 財産勘定系統と資本勘定系統/131

第二 個別勘定と綜合勘定/135

第三 貸借對照表勘定と損益計算表勘定/138

第四 主たる勘定と從たる勘定/139

第五 借方勘定と貸方勘定/139

第七章 借方 貸方/141

第一節 借方 貸方/141

第二節 借方貸方の原始的意義/142

第三節 借方貸方の物的意義/147

第四節 借方貸方平衡の原理/154

第八章 方程式と勘定形式/157

第一節 方程式の形式と勘定の形式/157

第二節 方程式を勘定形式に變更すること/158

第三節 例解/160

第四節 例題を記入したる勘定形式/160

第九章 決算―勘定の締切/167

第一節 決算/167

第二節 勘定締切の意義/170

第三節 勘定締切の方法/171

第四節 大陸式決算と英米式決算/173

第五節 決算の理論的説明/177

第六節 帳簿又は勘定の再開/180

第七節 英米式決算/182

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