自計式農家経済簿の様式改訂に関する考察（II）

Abstract

The system of Self-Accounting Book-Keeping was created about fifty years ago. In order to understand the present form of the book-keeping system properly, it is important to follow through the process of improvements of book-keeping system in the past. This paper, following the previous paper in the 21st volume of, this journal, investigates this process. The contents of this paper are as follows: 1) Improvements in the form of property book. 2) Improvements in the form of summation property book. 3) Improvements in the form of closing account. 4) Improvements in the estimation of production cost and the method of analysis. 5) Improvements in the form and future problems.