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File:NLC416-15jh000109-81427 最新商業簿記教科書.pdf

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最新商業簿記教科書   (Wikidata search (Cirrus search) Wikidata query (SPARQL)  Create new Wikidata item based on this file)
Author
楊汝梅編述
image of artwork listed in title parameter on this page
Title
最新商業簿記教科書
Publisher
錦堂書籍部[發行者]
Description

目錄
第一編
第一章 總論
（1） 緒言
（2） 簿記之定議
（3） 簿記之種類
（4） 簿記之歷史
第二章 簿記計算之要素
第一節 取引
第二節 構成取引之要素
第一項 交換
第二項 金錢貸借
第三項 損益
第三節 計算要素相互結合之關係
第三章 款項名目及借貸
第一節 款項名目
第二節 借貸原理
第三節 借貸分錄之實例
第四章 帳簿及記錄法
第一節 主要帳及補助帳
第二節 主要帳之分說
（1） 日記帳
（2） 分錄帳
（3） 謄清帳
第三節 主要帳之形式及其記錄方法
第四節 記帳及保存之注意
（1） 記帳上之注意
（2） 保存上之注意
第五節 記錄主要帳之練習
第五章 結算
第一節 個人商店之結算
第一項 結算前之準備
（一） 試算表-殘額試算表-合計殘額試算表-數回試算表
（二） 殘品評價表-殘品評價法
第二項 謄清帳結算
（一） 結算期
（二） 大陸法及美國法
（三） 平常結算及閉業結算
（四） 平常結算及閉業結算順序
（五） 平常結算及閉業結算之實例
第三項 結算後之報告
（一） 資產負債表
（二） 損益表
（三） 財產目錄-狹義的財產目錄-廣義的財產目錄
（四） 精算表
第二節 個人商店結算與商事會社結算之同點及異點
第一項 結算之十順序
第二編
第一章 款項名目之類別
第一節 從記載於謄清帳之始以至於決算僅有關係於資產負債之款項
（一） 現金
（二） 人名款項
（三） 貸出款項及借入款項
（四） 應收入票及應付出票
（五） 委託品
（六） 假出金及假入金
（七） 未收款項及未付款項
（八） 資本主
第二節 記入謄清帳之當時雖屬資產負債至於決算時或僅有關係於損益或僅有關係於資產負債或兩者兼有關係不能預定之款項
（一） 商品-未到商品-積送品-組合商品（或名合秋商品）
（二） 公債證書及社債票
（三） 股票
（四） 不動產
（五） 什器
（六） 消耗品
第三節 從記載於謄清帳之始以至於決算僅有關係損益之款項
（一） 營業費
（二） 利息
（三） 扣現費
（四） 報酬費
（五） 保險費
（六） 堆棧費（或租倉費）
（七） 運費
第三編 帳簿之組織（附補助帳之解說）
第一章 第一組織
第二章 第二組織
第三章 第三組織
第四章 第四組織
第五章 第五組織
第六章 第六組織
附說一 各種簿記之難問題及解答
附說二 普通商業簿記與特種商業簿記（銀行鐵道等）及官廳簿記之異點
第四編
第一章 總論
第二章 組織
（一） 普通商人之帳簿
絲線鋪
書鋪
木行
雜貨鋪
綢緞鋪
糧行
綢緞洋貨鋪
（二） 特種商人之帳簿
錢鋪
當鋪
第三章 中國簿記與洋式簿記之優劣及其改良方法
第四章 關於帳簿上之法規
附錄 紙片式card system記帳法
（一） 紙片式之定義
（二） 紙片式之便益
（三） 紙片式之缺點
（四） 紙片式使用上之注意
（五） 紙片式與散帳式loose leaf system
（六） 厚袋式envelope system

Language Chinese
Publication date 清光緒三十四年[1908]
Source
institution QS:P195,Q732353
(民國時期文獻 民國圖書)
館藏信息
InfoField
MG/F715.51/13
主題
InfoField
商業會計
中圖分類
InfoField
F715.51
載體形態
InfoField
12,,18,173頁

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current05:26, 25 April 2023Thumbnail for version as of 05:26, 25 April 2023945 × 1,268, 226 pages (5.57 MB)PencakeBot (talk | contribs)Upload 最新商業簿記教科書 (1/1) by 楊汝梅編述 (batch task; nlc:data_416,15jh000109,81427; 民國圖書-PD2022.4; 最新商業簿記教科書)

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