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このアイテムのファイル:
| ファイル | 記述 | サイズ | フォーマット | |
|---|---|---|---|---|
| noa024_059.pdf | 919.54 kB | Adobe PDF | 見る/開く |
| タイトル: | 単式簿記と複式簿記の特性と普及 |
| その他のタイトル: | Characteristics and Extension of Single-Entry Bookkeeping and Double-Entry Bookkeeping |
| 著者: | 桂, 利夫  |
| 著者名の別形: | Katsura, Toshio |
| 発行日: | 10-Mar-1992 |
| 出版者: | 京都大学農学部農業簿記研究施設 |
| 誌名: | 農業計算学研究 |
| 巻: | 24 |
| 開始ページ: | 59 |
| 終了ページ: | 67 |
| 抄録: | The need for bookkeeping for entrepreneurial farms has been increasing in recent years because of their tax calculation needs and managerial planning Purposes. These farms can choose either single-entry bookkeeping or double-entry bookkeeping. The objective of this paper is to compare single-entry bookkeeping and double-entry bookkeeping regarding their usefulness and problems for these farms. On one hand such conditions as managerial sizes and the knowledge of bookkeeping of these farms, and on the other 110 cases of book-keeping by the farms which have been selected to be "Excellent Book-keeping Farm" from all over Japan by the Farm Accounting Council are analyzed in this paper. |
| URI: | http://hdl.handle.net/2433/54573 |
| 出現コレクション: | 24号 |
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