Japan accounting exposition series  1

Editions for have title: Japan accounting series

「国立国会図書館デジタルコレクション」より

[目次]

  • 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

「国立国会図書館デジタルコレクション」より

この本の情報

書名 Japan accounting exposition series
著作者等 Torēdo Buretinsha
Japan
書名別名 Japan accounting series
巻冊次 1
出版元 Trade Bulletin Corp.
言語 英語
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