File:NLC416-10jh006288-52807 消費合作社簿記.pdf

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消費合作社簿記   (Wikidata search (Cirrus search) Wikidata query (SPARQL)  Create new Wikidata item based on this file)
Author
謝允莊編
image of artwork listed in title parameter on this page
Title
消費合作社簿記
Publisher
社會部合作事業管理局全國合作社物品供銷處[印行者]
Description

目錄
第一章 記賬概說
第一節 簿記的意義
第二節 記賬的開戶
第三節 記賬的程序
第四節 記賬舉例
第二章 記賬事務
第一節 單據
第二節 記賬
第三節 過賬
第三章 試算及月結
第一節 試算表的功用
第二節 檢查錯誤的方法
第三節 試算原理
第四節 膳清簿月結的格式
第四章 整理轉賬
第一節 整理轉賬的必要
第二節 整理轉賬的方法
第三節 結賬計算表
第五章 決算及期結
第一節 損益計算表
第二節 資產負債表
第三節 損益計算表與資產負債表的關係
第四節 財產目錄
第五節 總賬的期結
第六章 記賬分工及節工
第一節 流水簿分割的必要
第二節 現金簿
第三節 進化簿
第四節 銷貨簿
第五節 轉賬簿
第六節 設立分類流水簿的標準
第七節 流水簿分割後記賬程序
第八節 橫式賬表
第二編 消費公用兼宮合作社簿記
第一章 兼宮簿記的要點
第一節 兼營事務組織分類
第二節 兼營簿記組織分類
第三節 兼用簿記組織的標準
第二章 兼營食堂簿記
第一節 辦理合作食堂的利益
第二節 辦理合作食堂的方式
第三節 合作食堂應設的賬戶
第四節 特種交易記錄
第五節 膳費收支計算
第六節 記賬基礎
第七節 分合組織之賬表系統
第八節 膳費退還補收記錄
第九節 分合組織之決算報表
第三章 共通組織簿記
第一節 共通組織之記賬方法
第二節 分擔資金利息計算
第三節 分擔總務費用計算
第四節 共通組織之決算報表
第四章 分社簿記
第一節 分社簿記的性質
第二節 完全獨立的分社簿記
第三節 不完全獨立的分社簿記
第四節 完全不獨立的分社簿記
第五節 總社貸品發往分社的記法
第六節 編制合併決算表的準備
第三編 合作社物品供銷處等記
第一章 本處簿記
第一節 供銷處的性質
第二節 代理購買制的要點
第三節 存貨及銷貨的成本計算
第四節 代理制與自銷制的比較
第五節 往來賬的調節
第二章 承銷及寄銷簿記
第一節 承銷簿記
第二節 寄銷簿記
第三節 承銷清單
第三章 往來社報表
第一節 日報表
第二節 月報表
第三節 期報表

Language Chinese
Publication date [1941]
Source
institution QS:P195,Q732353
(民國時期文獻 民國圖書)
館藏信息
InfoField
MG/F717.2
主題
InfoField
消費合作社-商業會計
中圖分類
InfoField
F717.2
載體形態
InfoField
148頁

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current22:34, 19 June 2023Thumbnail for version as of 22:34, 19 June 2023854 × 1,370, 157 pages (4.03 MB)PencakeBot (talk | contribs)Upload 消費合作社簿記 (1/1) by 謝允莊編 (batch task; nlc:data_416,10jh006288,52807; 民國圖書.5; 消費合作社簿記)

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