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国立国会図書館デジタルコレクション
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CONTENTS.
Chapter 1. Theory of Book―keeping.Assets,Liabilities,Capital.Double Entry.Books required.Ledger Accounts.Personal,Impersonal,Real and Nominal Accounts.Rules for debiting and crediting.Trial Balance.Journal/1
Chapter 2. The Cash Book.Single Column.Cash Discount.Double Column Cash Book.Bank a/c.Paying―in Book.Cheques.Three Column Cash Book.Bank Pass Book.Reconciliation Statement.Petty Cash./16
Chapter 3. The Journals and Memorandum Books.Goods Inwards and Outwards.Purchases―Cash and Credit.Purchases Journal.Invoice.Columnar and Summarized Purchases Journals.Sales―Cash and Credit.Sales Journals―Simple,Columnar and Summarized.Purchases and Sales Returns.Debit and Credit Notes.Trade Discount.The Journal Proper―Opening Entries./48
Chapter 4. The Ledger―Purchases,Sales,General,Private.Balancing Accounts./70
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- Material Type
- 図書
- Author Heading
- Publication, Distribution, etc.
- Publication Date
- 1934.
- Publication Date (W3CDTF)
- 1934
- Extent
- ii, 143, 4 p. 23 cm.
- Place of Publication (Country Code)
- JP
- Text Language Code
- eng
- DDC