協業経営の解散と会計処理 : 農事組合法人H農場の事例的考察

Abstract

There are many cases of dissolution of cooperative farm managements. But there have been only few analyses of the dissolutions and liquidation accounting. The special reasons related to privacy why they have not been bone are (1) distribution of assets of the dissoluted farm, (2) distribution of the debt among the participats of the farm, and (3) tax accounting: The objective of this paper is to clarify the management disposition relating to the dissolution. An approach of a case study of the cooperative farm, H Farm which dissoluted in July 1986, was followed. The major contents of this paper are (1) legal process of the dissolution of the agricultural productive corporation, (2) the process of the dissolution of H farm, (3) an analysis of liquidation accounting, and (4) investigation of the problems related to liquidation accounting.