BOOK

Gakkou Kaikei Nyumon

Saito Rikio / Cho

3200yen
(3520yen Tax incl. in Japan)
Points You Earn 1% (32p)
Release Date June 09, 2012
Availability Sold Out
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Product Details

Catalog No.NEOBK-1260897
JAN/ISBN 9784502456404
Product Type BOOK
Pages 301

Books are basically written in Japanese except for bilingual books or ones indicated as not written only in Japanese.

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Translate Description

*As it is a machine translation, the result may not provide an accurate description. Please use it only as a reference. *Not available within the China mainland region.

Description in Japanese

学校会計入門 / 齋藤力夫/著

私立学校の会計は、企業会計と異なり、教育研究活動の過程を示す資金収支計算書を中心として、消費収支計算書および貸借対照表を示すこととされている。したがって、初めて学校法人の会計に携わろうとする人にとっては、一般の簿記入門書だけでは理解しにくい構造となっている。本書は、学校会計の指針についてわかりやすく解説をし、これによって作成された計算書類をもとに将来の計画策定に役立つよう企画されている。今回の改訂にあたっては、退職給与引当金の計上基準や有価証券の評価方法等を定めた文科省通知等に準拠するとともに、予算編成・執行、計算書類の作成例について新章を設けた。

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    Tracklisting

    1
    第1章 学校会計はなぜ必要か
    2
    第2章 学校会計のあらまし
    3
    第3章 学校会計の手ほどき
    4
    第4章 資金収支計算のすすめ方
    5
    第5章 消費収支計算と貸借対照表計算のすすめ方
    6
    第6章 基本金会計のしくみ
    7
    第7章 予算の編成と執行のしくみ
    8
    第8章 部門別会計のしくみ
    9
    第9章 計算書類の作成例

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