File:NLC416-15jh002287-85537 簿記初階.pdf

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Summary

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簿記初階   (Wikidata search (Cirrus search) Wikidata query (SPARQL)  Create new Wikidata item based on this file)
Author
李文杰編著
image of artwork listed in title parameter on this page
Title
簿記初階
Publisher
商務印書館[發行者]
Description

內分緒論、商店的資產負債和收益費用、總帳和總帳帳戶、交易的記載、分錄簿、過帳、試算表、商品帳戶、結帳、決算表、現金簿、銷貨簿、進貨簿、總複習等14章

目錄
第一章 緒論
簿記是什麼
簿記的種類
簿記的重要
商業簿記的意義
第二章 商店的資產負債資本和收益費用
資產和資本
負債
收益與費用
交易
第三章 總帳和總帳帳戶
總帳
總帳帳戶
普通商店應該有那幾個總帳帳戶
帳戶的格式及其記法
第四章 交易的記載
怎樣記載交易
怎樣決定借貸
實例
記載的結果
第五章 分錄簿
交易的原始記錄
分錄簿
記載分錄簿的實例
第六章 過帳
分錄簿的記載應該過帳
過帳的方法
過帳的實例
第七章 試算表
定期編制試算表的必要
試算表的格式
計算帳戶差額的方法
試算表的實例
試算表的借貸兩方總數一定相等
第八章 商品帳戶
怎樣計算買賣利益
銷貨成本的計算方法
期初存貨與期末存貨
商品帳戶的記載
例題
進貨銷貨和存貨帳戶
進貨退出和銷貨退回的記法
第九章 結帳
為什麼要結帳
結帳的手續
收益和費用帳戶的結算
商品帳戶的結算
費用帳戶的結清
損益帳戶的結清
資產，負債，資本帳戶的結算
第十章 決算表
決算表的意義
損益計算書
資產負債表
第十一章 現金簿
設立現金簿的必要
現金簿的格式和記載方法
例題
現金簿的過帳
複雜交易的過帳方法
過帳的實例
第十二章 銷貨簿
設立銷貨簿的必要
銷貨簿的格式
銷貨簿的例題
銷貨簿的過帳
現銷交易的記載
第十三章 進貨簿
進貨簿的記載方法
進貨簿的例題
現進的記載
第十四章 總複習

Language Chinese
Publication date 民國二十九年[1940]
Source
institution QS:P195,Q732353
(民國時期文獻 民國圖書)
館藏信息
InfoField
MG/F231/11
主題
InfoField
會計方法
中圖分類
InfoField
F231
載體形態
InfoField
136頁

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