目次・巻号
-
↓ Japan accounting exposition series [78] -
・ CONTENTS -
・ Regulations Concerning Balance Sheet and Profit―Loss Statement of Kabushiki―kaisha -
・ Chapter I General Provisions/1 -
・ Chapter II Balance Sheet/2 -
・ Chapter III Profit and Loss Statement/15 -
・ Chapter IV Miscellaneous Provisions/19 -
・ Supplementary Provisions/20 -
・ A Critical Review of the Regulation Concerning Accounting Documents -
・ I. Past developments/22 -
・ II. Contents of the enacted Regulation concerning Accounting Documents/26 -
・ III. Conclusion/40 -
・ THE STANDARDS OF COST ACCOUNTING -
・ Chapter I Purpose of Cost Accounting and General Standards of Cost Accounting / A4 -
・ I Purpose of Cost Accounting / A4 -
・ II System of Cost Accounting / A6 -
・ III Nature of Cost / A9 -
・ IV Various Concepts of Cost / A11 -
・ V Non―Cost Items / A16 -
・ VI General Standards of Cost Accounting / A19 -
・ Chapter II Calculation of Actual Cost / A23 -
・ VII Procedure for Calculating Actual Cost / A23 -
・ Section 1 Standards of Classifications of Manufacturing Cost Elements / A24 -
・ VIII Standards of Classification of Manufacturing / A24 -
・ Section 2 Cost Accounting by Items / A30 -
・ IX Cost Accounting by Items / A30 -
・ X Classification of Cost Elements in Accounting by Items / A31 -
・ XI Material Cost Accounting / A33 -
・ XII Labour Cost Accounting / A37 -
・ XIII Expense Accounting / A38 -
・ XIV Application of Predetermined Price,Etc.in Accounting by Items / A39 -
・ Section 3 Cost Accounting by Departments / A39 -
・ XV Cost Accounting by Department / A39 -
・ XVI Establishment of Cost Departments / A40 -
・ XVII Departmental Individual Cost and Departmental Common Cost / A42 -
・ XVIII Procedure of Accounting Departments / A43 -
・ Section 4 Cost Accounting by Products / A45 -
・ XIX Cost Accounting by Products and Cost Unit / A45 -
・ XX Forms of Accounting by Products / A46 -
・ XXI Single Process Cost Accounting / A46 -
・ XXII Class Cost Accounting / A47 -
・ XXIII Lots Cost Accounting / A50 -
・ XXIV Composits Cost of Finished goods and Cost of Final Goods in Process in Composits Cost Accounting / A51 -
・ XXV Cost Accounting by Processes / A56 -
・ XXVI Cost Accounting by Processes re Conversion Cost / A56 -
・ XXVII Treatment of Spoilage and Loss / A57 -
・ XXVIII Treatment and Valuation of by―products,etc. / A57 -
・ XXIX Accounting of Joint Products / A59 -
・ XXX Direct Costing in Composite cost Accounting / A60 -
・ XXXI Job―order Cost Accounting / A61 -
・ XXXII Imposition of Direct Cost / A62 -
・ XXXIII Allocation of Indirect Cost / A63 -
・ XXXIV Allocation of Conversion Cost / A67 -
・ XXXV Calculation and Treatment of spoilage / A67 -
・ XXXVI Treatment of Waste / A69 -
・ Section 5 Accounting of Sellings Expense and General and Administrative Expense / A70 -
・ XXXVII Standards of Classification of Selling Expense Elements and General and Administrative Expense Elements / A70 -
・ XXXVIII Accounting of Selling Expense and General and Administrative Expense / A72 -
・ XXXIX Technological Research Expense / A73 -
・ Chapter III Accounting of Standard Cost / A73 -
・ XXXX Purpose of Determination of Standard Cost / A73 -
・ XXXXI Determination of Standards Cost / A74 -
・ XXXXII Revision of Standard Cost / A80 -
・ XXXXIII Instruction of Standard Cost / A81 -
・ Chapter IV Calculation and Analysis of Cost Variance / A83 -
・ XXXXIV Calculation and Analysis of Cost Variance / A83 -
・ XXXXV Cost Variance in Actual Cost Accounting / A84 -
・ XXXXVI Cost Variance under Standard Cost Accounting System / A88 -
・ Chapter V Treatment of Cost Variance / A91 -
・ XXXXVII Treatment of Cost Variance / A91
-
書誌情報
簡易表示
- 永続的識別子
- info:ndljp/pid/1676680
- タイトル
- Japan accounting exposition series. 1
- 著者
- Japan[他]
- 出版者
- Trade Bulletin Corp.
- 請求記号
- CZ-863-1
- 書誌ID(国立国会図書館オンラインへのリンク)
-
000006401626
- DOI
- 10.11501/1676680
- 公開範囲
-
国立国会図書館/図書館送信参加館内公開
詳細表示
- 資料種別 (materialType)
-
Book
- タイトル (title)
-
Japan accounting exposition series
- 巻次、部編番号 (volume)
-
1
- 巻次、部編番号よみ (volumeTranscription)
-
1
- 並列タイトル (alternative)
-
Japan accounting series
- 著者 (creator)
-
Japan
Torēdo Buretinsha - 出版地 (publicationPlace)
-
[Tôkyô]
- 出版者 (publisher)
-
Trade Bulletin Corp.
- フォーマット(IMT形式) (format:IMT)
-
image/jp2
- 内容記述 (description)
-
Editions for have title: Japan accounting series
- 次の巻(永続的識別子) (next:NDLJP)
-
info:ndljp/pid/1676679
- 永続的識別子 (identifier:NDLJP)
-
info:ndljp/pid/1676680
- URL (identifier:URI)
-
https://dl.ndl.go.jp/info:ndljp/pid/1676680
- DOI (identifier:DOI)
-
10.11501/1676680
- NDL請求記号 (callNumber)
-
CZ-863-1
- 原資料のNDL書誌ID (sourceIdentifier:NDLBibID)
-
000006401626
- NDLC (subject:NDLC)
-
CZ-863
AZ-863
A863 - 言語(ISO639-2形式) (language:ISO639-2)
-
eng
- コレクション情報 (type:collection)
-
図書
- デジタル化出版者 (digitizedPublisher)
-
国立国会図書館
- デジタル化日(W3CDTF形式) (dateDigitized:W3CDTF)
-
2011-03-31
- 提供者 (provider)
-
大規模デジタル化(戦後期図書3)
- 提供制限 (accessRights)
-
国立国会図書館/図書館・個人送信限定
- 公開範囲 (rights)
-
国立国会図書館/図書館送信参加館内公開
- 階層レベル (type:biblevel)
-
0
- サムネイルURL (thumbnailUrl:thumbnailUrl)
-
https://dl.ndl.go.jp/titleThumb/info:ndljp/pid/1676680
- サムネイルファイル名 (thumbnailFileName:thumbnailFileName)
-
000006401626_00010thumb.jpg
- 出版地(国名コード) (publicationPlace:ISO3166)
-
JP
- 目次 (tableOfContents)
-
CONTENTS / (0004.jp2)
Regulations Concerning Balance Sheet and Profit―Loss Statement of Kabushiki―kaisha / (0007.jp2)
Chapter I General Provisions / 1 (0007.jp2)
Chapter II Balance Sheet / 2 (0008.jp2)
Chapter III Profit and Loss Statement / 15 (0014.jp2)
Chapter IV Miscellaneous Provisions / 19 (0016.jp2)
Supplementary Provisions / 20 (0017.jp2)
A Critical Review of the Regulation Concerning Accounting Documents / (0018.jp2)
I. Past developments / 22 (0018.jp2)
II. Contents of the enacted Regulation concerning Accounting Documents / 26 (0020.jp2)
III. Conclusion / 40 (0027.jp2)
THE STANDARDS OF COST ACCOUNTING / (0030.jp2)
Chapter I Purpose of Cost Accounting and General Standards of Cost Accounting / A4 / (0030.jp2)
I Purpose of Cost Accounting / A4 / (0030.jp2)
II System of Cost Accounting / A6 / (0031.jp2)
III Nature of Cost / A9 / (0032.jp2)
IV Various Concepts of Cost / A11 / (0033.jp2)
V Non―Cost Items / A16 / (0036.jp2)
VI General Standards of Cost Accounting / A19 / (0037.jp2)
Chapter II Calculation of Actual Cost / A23 / (0039.jp2)
VII Procedure for Calculating Actual Cost / A23 / (0039.jp2)
Section 1 Standards of Classifications of Manufacturing Cost Elements / A24 / (0040.jp2)
VIII Standards of Classification of Manufacturing / A24 / (0040.jp2)
Section 2 Cost Accounting by Items / A30 / (0043.jp2)
IX Cost Accounting by Items / A30 / (0043.jp2)
X Classification of Cost Elements in Accounting by Items / A31 / (0043.jp2)
XI Material Cost Accounting / A33 / (0044.jp2)
XII Labour Cost Accounting / A37 / (0046.jp2)
XIII Expense Accounting / A38 / (0047.jp2)
XIV Application of Predetermined Price,Etc.in Accounting by Items / A39 / (0047.jp2)
Section 3 Cost Accounting by Departments / A39 / (0047.jp2)
XV Cost Accounting by Department / A39 / (0047.jp2)
XVI Establishment of Cost Departments / A40 / (0048.jp2)
XVII Departmental Individual Cost and Departmental Common Cost / A42 / (0049.jp2)
XVIII Procedure of Accounting Departments / A43 / (0049.jp2)
Section 4 Cost Accounting by Products / A45 / (0050.jp2)
XIX Cost Accounting by Products and Cost Unit / A45 / (0050.jp2)
XX Forms of Accounting by Products / A46 / (0051.jp2)
XXI Single Process Cost Accounting / A46 / (0051.jp2)
XXII Class Cost Accounting / A47 / (0051.jp2)
XXIII Lots Cost Accounting / A50 / (0053.jp2)
XXIV Composits Cost of Finished goods and Cost of Final Goods in Process in Composits Cost Accounting / A51 / (0053.jp2)
XXV Cost Accounting by Processes / A56 / (0056.jp2)
XXVI Cost Accounting by Processes re Conversion Cost / A56 / (0056.jp2)
XXVII Treatment of Spoilage and Loss / A57 / (0056.jp2)
XXVIII Treatment and Valuation of by―products,etc. / A57 / (0056.jp2)
XXIX Accounting of Joint Products / A59 / (0057.jp2)
XXX Direct Costing in Composite cost Accounting / A60 / (0058.jp2)
XXXI Job―order Cost Accounting / A61 / (0058.jp2)
XXXII Imposition of Direct Cost / A62 / (0059.jp2)
XXXIII Allocation of Indirect Cost / A63 / (0059.jp2)
XXXIV Allocation of Conversion Cost / A67 / (0061.jp2)
XXXV Calculation and Treatment of spoilage / A67 / (0061.jp2)
XXXVI Treatment of Waste / A69 / (0062.jp2)
Section 5 Accounting of Sellings Expense and General and Administrative Expense / A70 / (0063.jp2)
XXXVII Standards of Classification of Selling Expense Elements and General and Administrative Expense Elements / A70 / (0063.jp2)
XXXVIII Accounting of Selling Expense and General and Administrative Expense / A72 / (0064.jp2)
XXXIX Technological Research Expense / A73 / (0064.jp2)
Chapter III Accounting of Standard Cost / A73 / (0064.jp2)
XXXX Purpose of Determination of Standard Cost / A73 / (0064.jp2)
XXXXI Determination of Standards Cost / A74 / (0065.jp2)
XXXXII Revision of Standard Cost / A80 / (0068.jp2)
XXXXIII Instruction of Standard Cost / A81 / (0068.jp2)
Chapter IV Calculation and Analysis of Cost Variance / A83 / (0069.jp2)
XXXXIV Calculation and Analysis of Cost Variance / A83 / (0069.jp2)
XXXXV Cost Variance in Actual Cost Accounting / A84 / (0070.jp2)
XXXXVI Cost Variance under Standard Cost Accounting System / A88 / (0072.jp2)
Chapter V Treatment of Cost Variance / A91 / (0073.jp2)
XXXXVII Treatment of Cost Variance / A91 / (0073.jp2) - URL
- https://dl.ndl.go.jp/info:ndljp/pid/1676680
https://dl.ndl.go.jp/info:ndljp/pid/1676680/1
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