File:NDL1034463 銀行簿記教科書 part1.pdf

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銀行簿記教科書   (Wikidata search (Cirrus search) Wikidata query (SPARQL)  Create new Wikidata item based on this file)
Author
吉田, 良三, 1878-1944
image of artwork listed in title parameter on this page
Title
銀行簿記教科書
Edition 4訂版
Publisher
同文館
Language jpn
Publication date

1940

昭和15
Place of publication JP
Source

doi:10.11501/1034463

institution QS:P195,Q477675
Creator
InfoField
吉田良三 著
Publication Place
InfoField
東京
Subject: NDC
InfoField
679
Extent
InfoField
184p ; 22cm
Material Type
InfoField
Book
Source Identifier: JPNO
InfoField
44043120
Date Digitized: W3CDTF
InfoField
2010-03-31
Audience
InfoField
一般
Title Transcription
InfoField
ギンコウ ボキ キョウカショ
Publisher Transcription
InfoField
ドウブンカン
Source Identifier: NDLBibID
InfoField
000000641226
Call Number
InfoField
特225-91
Creator Transcription: NDLNA
InfoField
ヨシダ, リョウゾウ
Creator: NDLNAId
InfoField
00097003
Contents
InfoField
標題

目次

第一章 緒論/1

1. 銀行簿記の意義/1

2. 銀行簿記の目的/1

3. 銀行簿記の種類/2

4. 銀行簿記の特徴/2

5. 本邦銀行簿記の由來/3

第二章 勘定科目/5

6. 勘定科目の分類法/5

I. 資産勘定/6

7. 現金預ケ金勘定/6

8. コールローン勘定/7

9. 有價證劵勘定/8

10. 割引手形勘定/10

11. 貸付金勘定/13

12. 貸付有價證劵勘定/15

13. 代理店貸勘定/16

14. 支拂承諾見返勘定/16

15. 動産不動産勘定/16

16. 株主勘定/17

17. 雜勘定/17

II. 負債勘定/18

18. 預金勘定/18

19. 借用金勘定/20

20. コールマネー勘定/21

21. 借入有價證劵勘定/22

22. 支拂承諾勘定/22

23. 雜勘定/23

III. 資本主勘定/25

24. 株主勘定/25

IV. 損益勘定/28

25. 損益勘定/28

第三章 傳票/33

26. 業務の分掌/33

27. 傳票/33

28. 傳票の種類/35

29. 傳票代用書式/35

30. 收納傳票作成法/36

31. 支拂傳票作成法/37

32. 振替傳票作成法/38

33. 振替傳票の改良/41

第四章 帳簿組織/45

34. 總説/45

I. 主要簿/45

35. 主要簿の體系/45

36. 日記帳/46

37. 日記帳の締切り方/47

38. 日記帳記帳例示/47

39. 日記帳の省略/50

40. 總勘定元帳/51

41. 元帳の改良/52

42. 増補日記帳/54

43. 増補日記帳の廢止/54

44. 總勘定元帳差引殘高記入帳/56

45. 總勘定元帳合計殘高表/56

II. 補助簿/60

46. 補助簿總説/60

47. 出納課所屬補助簿/61

48. 預金課所屬補助簿/64

49. 貸付課所屬補助簿/68

50. 證劵課所屬補助簿/75

51. 計算課所屬補助簿/76

52. 庶務課所屬補助簿/78

第五章 手形交換/83

53. 總説/83

54. 交換手續/84

55. 交換尻の決濟/86

56. 記帳法/87

57. 不渡手形の處理/89

58. 交換取引仕譯例/90

第六章 爲替取引(其一)/96

59. 總説/96

60. 爲替取引の種類/96

61. 爲替貸借/98

62. 爲替貸借處理法/100

63. 爲替取引仕譯例/100

64. 爲替課所屬補助簿/104

第七章 爲替取引(其二)/112

65. 本支店間爲替取引/112

66. 支店勘定と本店勘定/113

67. 支店係所屬補助簿/113

68. 支店相互間取引の處理法/113

69. 他支店間取引の處理法/116

70. 片爲替/117

71. 爲替尻の決濟法/117

72. 外國爲替/121

第八章 利子計算/128

73. 總説/128

74. 利子計算期/128

75. 利子計算通則/128

76. 當座勘定利子計算例/132

77. 特別當座預金利子計算例/132

78. 爲替尻利子計算例/132

第九章 決算/137

79. 決算總説/137

I. 決算豫備手續/137

80. 總説/137

81. 固定資産の評價/137

82. 有價證劵の評價/138

83. 貸付金の評價/138

84. 未拂費用の計上/138

85. 未收利益の計上/139

86. 未經過利益の控除/140

87. 前拂費用の控除/141

II. 帳簿の締切/141

88. 決算本手續總説/141

89. 總勘定元帳の締切/142

90. 繰越日記/142

91. 補助簿の締切/143

III. 決算諸表の作成/146

92. 決算諸表總説/146

93. 損益計算書/146

94. 貸借對照表/146

95. 財産目録/146

96. 本支店合併決算報告書/150

97. 本支店間貸借の不一致/150

98. 不一致の訂正法/150

99. 本支店純損益金の合併/156

100. 純損益の處分/156

第十章 記帳練習例題/161

I. 凡例/161

II. 扶桑銀行第一期營業日誌/163

Licensing

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Public domain
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current05:37, 17 November 2023Thumbnail for version as of 05:37, 17 November 20235,818 × 3,839, 100 pages (52.47 MB)Wmr-bot (talk | contribs)上載《1034463_1.pdf》

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