家庭会計から見た農家簿記の問題点

Abstract

In recently the family farmer has faced enormous changes in living as a consumer, and it becomes very important and necessary to get accounting information in oder to surely manage his household as well as farm business. Therefore the purpose of this paper is to examine what are problemes in Self-accounting bookkeeping system for family farm in view of "Home accounting". This results are as foIlws ; First, to manage sufficiently the property of household, the building, land, credit assets and liabilities for living should be separated from the whole property of family farm, and durable consumer goods is treated as such to be dissipated immediatly when they are purchased, but one making fit some conditions of them should be listed in property book. Second, the income of family farm economy contains some kinds of evaluation income of which it is difficult to dispose at household. Because of this, an income should be listed in accounting statement with distinguishing them In view of management household.