File:NDL1178370 簿記理論の研究 part2.pdf

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Original file (8,370 × 6,002 pixels, file size: 138.21 MB, MIME type: application/pdf, 100 pages)

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Summary

[edit]
簿記理論の研究   (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
簿記理論の研究
Publisher
有斐閣
Language jpn
Publication date

1928

昭和3
Place of publication JP
Source

doi:10.11501/1178370

institution QS:P195,Q477675
Creator
InfoField
上野道輔 著
Publication Place
InfoField
東京
Subject: NDC
InfoField
679
Extent
InfoField
386p ; 23cm
Material Type
InfoField
Book
Source Identifier: JPNO
InfoField
47020217
Date Digitized: W3CDTF
InfoField
2010-09-30
Audience
InfoField
一般
Title Transcription
InfoField
ボキ リロン ノ ケンキュウ
Publisher Transcription
InfoField
ユウヒカク
Source Identifier: NDLBibID
InfoField
000000773727
Call Number
InfoField
588-14
Creator Transcription: NDLNA
InfoField
ウエノ, ミチスケ
Creator: NDLNAId
InfoField
00088237
Contents
InfoField
第四節 二勘定系統說の二學說/187

第五節 餘論/197

第六章 簿記學上に於ける資本の槪念に關する一考察/203

第一節 緖論/204

第二節 資本と財產/207

第三節 ニクリッシュの資本學說/214

第四節 ニクリッシュの資本學說の批判/232

第五節 結論―資本の本質に關する簿記學的解說/240

第七章 取引の種類に就いて/245

一 緖言/245

二 資本取引/246

三 複合取引卽ち所謂混合取引の二種別/250

四 單純取引卽ち取引原型九種/252

五 複合取引八種/258

六 結言/261

第八章 滯貸修正勘定の性質及び用法/263

一 緖言/263

二 滯貸修正勘定の用法(其の一)/264

三 滯貸修正勘定の性質/284

四 滯貸修正勘定の用法(其の二)/288

五 結言/292

第九章 損益勘定に關する一考察/295

一 緖言/295

二 二勘定系統說の槪要/297

三 損益取引と損益勘定/304

四 損益計算表の說明/309

五 商業會計に於ける損益勘定の性質/316

六 工場會計に於ける損益勘定の性質/318

七 結言/323

第十章 ペイトン敎授の損益勘定理論/325

一 緖言/325

二 ペイトン敎授の勘定理論槪要/328

三 損益勘定の設定及び問題の發生/333

四 補助勘定の必要/339

五 收益及び收益勘定/345

六 費用及び費用勘定/356

七 費用、支出及び原價/365

八 例解竝びに勘定記入/372

Licensing

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Public domain
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