農家経済における資金計算書の開示

Abstract

There have been many discussions for funds on business enterprises, since "Where-got, Where-gone" under the title of "Their Construction and Interpretation for Business Men and Students of Affairs" was written by W. M. Cole in Accounts 1908. But in a field of account for farm family, the discussion of funds or cash-flow has been not always enough for his management of farm and household. Therefore, it is necessary to clarify meaning of cash-flow accounting, concept of funds and way of showing on the flow of funds statement, for family farm economy. The major results are as follows; 1) The meaning of cash-flow accounting for farm family is to have continuously a capacity for payment with taking informations of cash-flow and financial fluctuation from accounting. 2) Not merely cash on hand, but also ordinary, time and installment deposit or savings should be included into the concept of funds in the case of farm family. 3) In order to show the flow of funds statements both on farm activities and household activities, setting account titles and record rules must be previously designed in the concrete.