File:NLC416-15jh002337-86263 實用官廳會計.pdf

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實用官廳會計   (Wikidata search (Cirrus search) Wikidata query (SPARQL)  Create new Wikidata item based on this file)
Author
吳萼著
image of artwork listed in title parameter on this page
Title
實用官廳會計
Publisher
商務印書館[發行者]
Description

分通論、預算、收支、決算、預算帳戶與財務帳戶、財產會計、官廳簿記、官廳審計等10章

目錄
第一章 通論
第一節 官廳會計之意義
第二節 官廳會計之特質
第三節 官廳會計之組織
第四節 我國官廳會計制度之沿革
第五節 會計年度
第六節 整理期間
第七節 會計機關
問題
本章參考
第二章 預算
第一節 預算之意義及性質
第二節 預算之種類
第三節 預算之形式及分科
第四節 嵌入嵌出預算數之估計法
第五節 預算之編制及審議
第一項 國家預算編審之程序
第二項 地方預算編審之程序
第六節 預算之執行
第七節 預算未成立時之救濟
例題一
例題二
例題三
例題四
問題
習題
本章參考
第三章 收支
第一節 收支之機關
第二節 收支所屬年度之劃分
第三節 收支之程序
第一項 收入之程序
第二項 支出之程序
第四節 收支報告
問題
本章參考
第四章 決算
第一節 決算之性質
第二節 決算之編制及審定
第一項 國家決算編審之程序
第二項 地方決算編審之程序
例題一
例題二
問題
習題
本章參考
第五章 預算帳戶與財務帳戶
第一節 預算帳戶與財務賬務之性質及分類
第二節 預算帳戶與財務帳戶之貸借分錄
第三節 各帳戶分錄之舉例
問題
習題
本章參考
第六章 財產會計
第一節 財產之意義及其會計管理之必要
第二節 現行官廳財產會計制度之缺點
第三節 財產會計之基本原則及財產帳戶
第四節 官廳財產之折舊問題
問題
習題
本章參考
第七章 官廳簿記
第一節 官廳簿記之基本原則
第二節 官廳簿記之組織
第一項 現行制度之一斑
第二項 對於各級機關簿記組織之擬議
第一組織
第二組織
第三組織
第四組織
第五組織
第三節 帳表登記法
第一項 記帳憑證
第二項 記帳程序
第三項 帳表格式及登記說明
(子) 收入類帳表格式及登記說明
(丑) 經費類帳表格式及登記說明
第四節 單式傳票及帳單總帳
例題一
例題二
問題
習題
本章參考
第八章 基金制度
第一節 基金之定義
第二節 基金之分類
第三節 基金設立之程序及基金帳戶
問題
本章參考
第九章 交代
第一節 交代之意義
第二節 移交
第三節 接收
問題
習題
本章參考
第十章 官廳審計
第一節 官廳審計之意義
第二節 官廳審計之方法
第三節 官廳審計之程序
第一項 事前審計
第二項 事後審計
問題
本章參考

Language Chinese
Publication date 民國二十七年[1938]
Source
institution QS:P195,Q732353
(民國時期文獻 民國圖書)
館藏信息
InfoField
MG/F810.6/25
主題
InfoField
預算會計
中圖分類
InfoField
F810.6
載體形態
InfoField
412頁

Licensing

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Public domain
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Date/TimeThumbnailDimensionsUserComment
current21:49, 11 June 2023Thumbnail for version as of 21:49, 11 June 2023856 × 1,187, 427 pages (14.56 MB)PencakeBot (talk | contribs)Upload 實用官廳會計 (1/1) by 吳萼著 (batch task; nlc:data_416,15jh002337,86263; 民國圖書.9; 實用官廳會計)

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