財務諸表論 理論と並行した実践

構成数 : 1

I部 理論編(Theory)
第1章 総 論(Generalities)
1.1 会社法の概要(Profile of Corporation Low)
1.2 企業会計の分類(Classification of Business Accounting)
1.3 制度会計(Accounting Institution)
1.4 会計公準(Accounting Postulates)
1.5 会計主体論(Theory of Accounting Entity)
1.6 計算構造の基盤理論(Basic Theory of Calculation System)
1.7 損益計算の形態(Form of Income Computation)

第2章 財務諸表と会計原則(Financial Statements and Accounting Principles)
2.1 財務諸表の概念と種類(Concept and Classification of Financial Statements)
2.2 会計原則(Accounting Principles)
2.3 真実性の原則(Principle of Truthfulness)
2.4 正規の簿記の原則(Principle of an Orderly System of Bookkeeping)
2.5 資本取引・損益取引区分の原則(Principle of Distinctionbetween Capital Transactions
and Income Transactions)
2.6 明瞭性の原則(Principle of Disclosure)
2.7 継続性の原則(Principle of Consistency)
2.8 保守主義の原則(Principle of Sound Accounting)
2.9 単一性の原則(Principle of Singleness)
2.10 重要性の原則(Principle of Materiality)

第3章 損益計算書原則(Income Statement Principles)
3.1 損益計算書の本質(Nature of Income Statement)
3.2 発生主義の原則(Principle of Accrual Basis)
3.3 実現主義の原則(Principle of Realization Basis)
3.4 収支主義の原則(Principle of Income and Expenditure)
3.5 費用収益対応の原則(Principle of Matching Cost with Revenue)
3.6 損益計算書の作成原則(Principles of Preparation of Income Statement)
3.7 企業会計原則の揖益計算書(Income Statement of Business Accounting Principles)
3.8 会社計算原則の損益計算書(Income Statemnet of Corporation)

第4章 貸借対照表原則(Balance Sheet Principles)
4.1 貸借対照表の本質(Nature of Balance Sheet)
4.2 貸借対照表の作成原則(Principles of Preparation of Balance Sheet)
4.3 資産・負債の流動・固定の分類基準(Standards Disdnguishing between Current Assets
or Current Liabilities)
4.4 貸借対照表科目の配列方法(Arrangement of Balance SheetItem)
4.5 資産の評価原則(Principle of Assets Valuation)
4.6 費用配分の原則(Principle of Cost Allocation)
4.7 現金及び預金・債権・有価証券(Cash on Hand and in Banks,Credit,Securities)
4.8 棚卸資産(Inventry Assets)
4.9 固定資産(Fixed Assets)
4.10 無形固定資産(Intangible Fixed Assets)
4.11 繰延資産(Deferred Assets)
4.12 研究開発費等に係る会計基準(Accounting Standards of Experiment and Development Expenses)
4.13 負債(Liabilities)
4.14 引当金(Reserves)
4.15 偶発債務(Contingent Liabuities)
4.16 資本(Stockholders' Equity)
4.17 合併(Merger)

第5章 特殊会計基準(Special Accounting Standards)
5.1 臨時計算書類(Special Financial Report)
5.2 連結財務諸表(Consolidated Financial Statements)
5.3 外貨建取引(Transactionin Foreign Currency)
5.4 リース物件の資産計上(Capitauzation of Lease)
5.5 税効果会計の基準(Standards of Tax Effect Accounting)

第6章 財務諸表の形式(Form of Financial Statements)
6.1 損益計算書の形式(Form of Income Statement)
6.2 貸借対照表の形式(Form of Balance Sheet)
6.3 株主資本等変動計算書(Statement of Changes in Stockholder's equity)
6.4 剰余金の分配規則(Distribution Controles of Surplus)
6.5 注記表(Notes to Specific Items)
6.6 キャッシュフロー計算書(Cash Flow Statement)
6.7 決算報告書(Statement of Accounts)

II部 実践篇(Practice)
第7章 財務諸(...