File:NLC416-15jh003126-86309 合作簿記講義.pdf

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Original file (785 × 1,085 pixels, file size: 5.98 MB, MIME type: application/pdf, 174 pages)

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合作簿記講義   (Wikidata search (Cirrus search) Wikidata query (SPARQL)  Create new Wikidata item based on this file)
Author
郭白民編著
image of artwork listed in title parameter on this page
Title
合作簿記講義
Publisher
西康省訓練團
Description

目錄
第一編 總論
第一章 合作簿記會計之基本概念
第一節 合作簿記會計之定義
第二節 資產負債
第三節 損益
第四節 交易
第五節 合作簿記之種類及原理
第二章 賬戶及統賬
第一節 賬戶之散置
第二節 賬戶之分類
第三節 賬戶之借方貸方及其規則
第四節 供貨之原理
第五節 總賬
第三章 日記簿
第一節 日記簿之性質格式及記法
第二節 日記簿之例解及其效用
第三節 簿記規則
第四章 過賬
第五章 試算
第一節 試算之目的及方法
第二節 試算之格式與編制
第三節 試算所能發現與不能發現之錯誤
第六章 結賬
第一節 結賬之意義
第二節 資產負債賬與損益賬
第三節 資產負債之結算
第四節 損益賬之結算
第七章 結賬記賬目之整理
第一節 整理上必要
第二節 商品盤存
第三節 用品盤存
第四節 預算費用
第五節 應付未付費用
第六節 預收進益
第七節 應收未收進益
第八節 折舊
第九節 壞賬損失
第八章 決算報告表
第一節 決算報告表之作用及種類
第二節 損益計算表
第三節 資產負債表
第四節 資產負債表與損益計算表之關係
第九章 傳票
第一節 傳票之意義
第二節 傳票之效用
第三節 傳票之種類及記法
第四節 傳票之代用書類

Language Chinese
Publication date [1947]
Source
institution QS:P195,Q732353
(民國時期文獻 民國圖書)
館藏信息
InfoField
MG/F276.2/90
主題
InfoField
合作社
中圖分類
InfoField
F276.2
載體形態
InfoField
1冊

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Public domain
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