Book/Printed Material Civil affairs information guide;
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Image 1 of Civil affairs information guide; CBGC CABIN IEPARTMENT PAMPHLET 8 NO BRANCH uma U5 UV WAN Ug igyyuc Uldminioliat Copy 2 VIL AFFAIRS INFORMATION GUIDE BANK ACCOUNTING AND OPERATIONS EP 1 8 IN JAPAN 1 Appendices to…- Contributor: United States. Foreign Economic Administration
- Date: 1945
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Image 2 of Civil affairs information guide; WAR DEPARTMENT Washington 25 DC 2 June 1945 War Department Pamphlet No 314 Civil Affairs Information Guide Bank Accounting and Operations In Japan has been pre pared by the Enemy Branch Foreign…- Contributor: United States. Foreign Economic Administration
- Date: 1945
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Image 3 of Civil affairs information guide; PREFATORY NOTE Civil Affairs Guides and Information Guides on Japan are de signed to aid officers responsible for military government in that country Each Guide is focused on a specific problem which…- Contributor: United States. Foreign Economic Administration
- Date: 1945
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Image 4 of Civil affairs information guide; CONTENTS Page FOREWORD foto en ue tare EE tO La Sit ee nn vi PINTRODUCTION ce a a a es eer ee ea 1 A Development of Accounting System in Japan _…- Contributor: United States. Foreign Economic Administration
- Date: 1945
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Image 5 of Civil affairs information guide; Vi Vil Vill OPERATING DEPARTMENT LOAN DIVISION Discounts Be vuscellaneaus Deposiiss i io tu cut 2 a SL iy eta ie Special deposits deaount a2 kn oe i as 2 Deposit certificate…- Contributor: United States. Foreign Economic Administration
- Date: 1945
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Image 6 of Civil affairs information guide; CReceipt and PaymentBurequ 2 ee a ee ee ee 1 Reepiving Division 005 hia eT BE te pai Bs pe ca Be A VINGNT dolVIStODN ce co ae os i eer a…- Contributor: United States. Foreign Economic Administration
- Date: 1945
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Image 7 of Civil affairs information guide; FOREWORD This guide contains eleven chapters Chapter I deals with a brief resume of background information up to 1941 Chapters II to X are devoted to a detailed explanation of Bank Accounting…- Contributor: United States. Foreign Economic Administration
- Date: 1945
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Image 8 of Civil affairs information guide; of the Minister of Finance The task of financing war industries was delegated mainly to the small and powerful group comprising the Big Five banks who are under the strict control of…- Contributor: United States. Foreign Economic Administration
- Date: 1945
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Image 9 of Civil affairs information guide; I INTRODUCTION A DEVELOPMENT OF ACCOUNTING SYSTEM IN JAPAN The first enterprise which Japan undertook to modernize accord ing to Western patterns after the Meiji Restoration was in the field of banking…- Contributor: United States. Foreign Economic Administration
- Date: 1945
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Image 10 of Civil affairs information guide; To this statement one of the outstanding accounting theorists in Japan named Norisuke Ueno expressed the opposite viewpoint stating that The balance sheet may be considered as the terminus but not the…- Contributor: United States. Foreign Economic Administration
- Date: 1945
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Image 11 of Civil affairs information guide; their prevailing complaint is that the scholastic standard for ac countancy is too low Ihachi Otsuki in his book on Bank Auditing states that the Accountants Law of 1927 is a law…- Contributor: United States. Foreign Economic Administration
- Date: 1945
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Image 12 of Civil affairs information guide; rated under the civil law and placed under the supervision of the Minister of Commerce and Industry The last six are unincor porated Besides the above named there are the Imperial Ac…- Contributor: United States. Foreign Economic Administration
- Date: 1945
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Image 13 of Civil affairs information guide; Geography Mathematics Physics Chemistry and foreign lan guages English French or German are equal to or higher than those of the high school graduates The examination is written and oral on accounting…- Contributor: United States. Foreign Economic Administration
- Date: 1945
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Image 14 of Civil affairs information guide; the number of banks and alteration in the characteristics of banks At the end of 1937 there were 18 special banks 377 ordinary banks and 72 sayings banks totaling 462 with the…- Contributor: United States. Foreign Economic Administration
- Date: 1945
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Image 15 of Civil affairs information guide; percent of the total deposits and 60 percent of the total loans The local banks on the other hand held 20 percent of the total deposits and 16 percent of the total…- Contributor: United States. Foreign Economic Administration
- Date: 1945
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Image 16 of Civil affairs information guide; The latter includes those which are not financial organizations but _ engaged in the acceptance and flotation of securities Article I of the Enforcement Order stipulates that any financial organization or acceptance…- Contributor: United States. Foreign Economic Administration
- Date: 1945
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Image 17 of Civil affairs information guide; Other government measures affecting banking operations were the General National Mobilization Law of 1938 the Decree on Division of Profit and the Utilization of Funds of Companies KAI SHA RIEKI HAITO OYOBI…- Contributor: United States. Foreign Economic Administration
- Date: 1945
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Image 18 of Civil affairs information guide; the loans made under the government order Article 9 explains further that compensation is to be made with government bonds Thus the autonomous character of the private banking system has completely disappeared…- Contributor: United States. Foreign Economic Administration
- Date: 1945
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Image 19 of Civil affairs information guide; ll BANK ENTRIES ACCOUNTS AND FUNCTIONAL CLASSIFICATION OF A BANK A DEMPYO SYSTEM 1 Purpose for which the dempyos are used The dempyo which can be translated as the advice slip is…- Contributor: United States. Foreign Economic Administration
- Date: 1945
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Image 20 of Civil affairs information guide; a Ordinary entry making system Debit Credit G1 DUDS Ra gn Cea MS 5000 yen Current Account Mitsui Co__5000 yen b Bank entry making system CASH RECEIPT DEMPYO Date Account and Particulars…- Contributor: United States. Foreign Economic Administration
- Date: 1945
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Image 21 of Civil affairs information guide; Side and the Loan on Bill account will be on the Cash Payment Dempyo which represents the Credit Side As to the method of entry making of a transaction which in volves…- Contributor: United States. Foreign Economic Administration
- Date: 1945
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Image 22 of Civil affairs information guide; the debit and credit are completely reversed excepting for the cash account in the Ledger 3 Kinds of dempyos The three kinds of dempyos the Receipt Dempyo Payment Dempyo and Transfer Dempyo…- Contributor: United States. Foreign Economic Administration
- Date: 1945
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Image 23 of Civil affairs information guide; tion There are two types of transfer dempyos in use one is where the debit and the credit entries are shown on one slip while the other shows the debit and the…- Contributor: United States. Foreign Economic Administration
- Date: 1945
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Image 24 of Civil affairs information guide; pyo sheets are then prepared for each account the size of which is exactly the same as the dempyo The summary dempyo sheet contains the name of the account the number of…- Contributor: United States. Foreign Economic Administration
- Date: 1945
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Image 25 of Civil affairs information guide; ing on their account settlement report have similar characteris tics The names of the accounts shown below are the names of the accounts prescribed by the Ministry of Finance to be used…- Contributor: United States. Foreign Economic Administration
- Date: 1945
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Image 26 of Civil affairs information guide; 8 Due from Correspondents AccountDomestic TATEN KASHI KANJO 9 Due from Agency Account DAIRITEN KASHI KANJ QO 10 Liabilities of Customers for Acceptances and Guarantees SHIHARAI SHODAKU MIKAERI KANJO 11 Movable and…- Contributor: United States. Foreign Economic Administration
- Date: 1945
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Image 27 of Civil affairs information guide; 6 7 8 a b c d 9 a db c d e f Due to Domestic Correspondents TATEN KARI Acceptances and Guarantees SHIHARAI SHODAKU Miscellaneous Items ZATSU KANJO Unpaid Dividends MIHARAI…- Contributor: United States. Foreign Economic Administration
- Date: 1945
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Image 28 of Civil affairs information guide; b Loss accounts 1 2 3 4 5 6 7 3 9 10 11 12 13 14 15 16 17 18 19 20 Interests on Deposits YOKIN RISOKU Interests on Borrowed Funds…- Contributor: United States. Foreign Economic Administration
- Date: 1945
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Image 29 of Civil affairs information guide; 2 All business men are required to keep a record in books of the inventories of movable immovable and other assets and the liabilities accounts at the opening of the business or…- Contributor: United States. Foreign Economic Administration
- Date: 1945
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Image 30 of Civil affairs information guide; 3 Exchange Division KAWASE KAKARI 4 Collection Division TORITATE KAKARI 5 Security Division SHOKEN KAKARIT 6 Mortgage and Safe Deposits Division TAMPOHIN OYO BI HOGOAZUKARI KAKARI b Receipt and Payment Bureau SUITO…- Contributor: United States. Foreign Economic Administration
- Date: 1945
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Image 31 of Civil affairs information guide; Ill MANAGEMENT DEPARTMENT The Management Department is generally divided into four bureaus namely the Accounting Bureau the Research Bureau the Examination Bureau and the General Affairs Bureau A ACCOUNTING BUREAU The main…- Contributor: United States. Foreign Economic Administration
- Date: 1945
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Image 32 of Civil affairs information guide; 2 Preparation of Ledger Book The Ledger MOTOCHO is sometimes called All Accounts Ledger SOKANJO MOTOCHO From the foregoing discus sions on the bank entry making and the preparation of the En…- Contributor: United States. Foreign Economic Administration
- Date: 1945
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Image 33 of Civil affairs information guide; B RESEARCH BUREAU CHOSA KA It is divided into the Credit Research Division and the Eco nomic Research Division The former deals with the investiga tion of credit standings of customers and…- Contributor: United States. Foreign Economic Administration
- Date: 1945
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Image 34 of Civil affairs information guide; 1 Whether all books are properly recorded and if not a statement of the specific cases where the examiner found mistakes 2 Whether all bills documents and the documentary evi dences are…- Contributor: United States. Foreign Economic Administration
- Date: 1945
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Image 35 of Civil affairs information guide; Iixpense Book KEIHI MEISAI CHO and the details of the Property Books such as Details of Land and Buildings TOCHI OYOBI TATEMONO MEISAICHO and the Details of Furni ture JUKI MEISAICHO 3…- Contributor: United States. Foreign Economic Administration
- Date: 1945
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Image 36 of Civil affairs information guide; IV OPERATING DEPARTMENT DEPOSIT DIVISION As has been shown in the previous outline the Operating De partment is subdivided into the Operating Bureau and the Receipt and Payment Bureau The Operating Bureau…- Contributor: United States. Foreign Economic Administration
- Date: 1945
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Image 37 of Civil affairs information guide; a Mutual claims must exist b Both claims should have the same purpose c Both claims should be within the period of payment d The nature of the obligations should be such…- Contributor: United States. Foreign Economic Administration
- Date: 1945
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Image 38 of Civil affairs information guide; true in the case of the fixed deposit the depositor is required to submit to the bank the sample of his seal impression and his sig nature which are used for identification…- Contributor: United States. Foreign Economic Administration
- Date: 1945
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Image 39 of Civil affairs information guide; deposits which is in some respects similar to the checking account in the United States In Japan the credit standing of a depositor of this account is thoroughly investigated in advance A…- Contributor: United States. Foreign Economic Administration
- Date: 1945
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Image 40 of Civil affairs information guide; 32 7 8 9 the depositors account as security against the guar antee When the balance of the current deposit account is in sufficient to make a payment on a check or…- Contributor: United States. Foreign Economic Administration
- Date: 1945
About this Item
Title
- Civil affairs information guide;
Names
- United States. Foreign Economic Administration. [from old catalog]
Created / Published
- Washington, U. S. Govt. Print. Off., 1945.
Headings
- - Banks and banking--Accounting. [from old catalog]
- - Banks and banking--Japan
Notes
- - Accompanied by : Civil Affairs Information Guide : bank accounting and operations in Japan (Appendices) War Dept. pamphlet no.31-4A. Washington : War Dept., 1945. (iv, 40 p. ; 27 cm.) Call no. : HG1707 .U5 Appx.
- - Also available in digital form.
Medium
- vi, 122 p. 24 cm.
Call Number/Physical Location
- HG1707 .U5
- HG1707 .U5 Appx.
Library of Congress Control Number
- 62055095
Online Format
- online text
- image