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| 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 |
完全メタデータレコード
| DCフィールド | 値 | 言語 |
|---|---|---|
| dc.contributor.author | 桂, 利夫 | ja |
| dc.contributor.alternative | Katsura, Toshio | en |
| dc.contributor.transcription | カツラ, トシオ | ja-Kana |
| dc.date.accessioned | 2008-05-08T02:41:03Z | - |
| dc.date.available | 2008-05-08T02:41:03Z | - |
| dc.date.issued | 1992-03-10 | - |
| dc.identifier.issn | 0285-9637 | - |
| dc.identifier.uri | http://hdl.handle.net/2433/54573 | - |
| dc.description.abstract | 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. | en |
| dc.language.iso | jpn | - |
| dc.publisher | 京都大学農学部農業簿記研究施設 | ja |
| dc.publisher.alternative | FARM ACCOUNTING INSTITUTE FACULTY OF AGRICULTURE, KYOTO UNIVERSITY | en |
| dc.subject.ndc | 610 | - |
| dc.title | 単式簿記と複式簿記の特性と普及 | ja |
| dc.title.alternative | Characteristics and Extension of Single-Entry Bookkeeping and Double-Entry Bookkeeping | en |
| dc.type | departmental bulletin paper | - |
| dc.type.niitype | Departmental Bulletin Paper | - |
| dc.identifier.ncid | AN00200925 | - |
| dc.identifier.jtitle | 農業計算学研究 | ja |
| dc.identifier.volume | 24 | - |
| dc.identifier.spage | 59 | - |
| dc.identifier.epage | 67 | - |
| dc.textversion | publisher | - |
| dc.sortkey | 09 | - |
| dcterms.accessRights | open access | - |
| dc.identifier.pissn | 0285-9637 | - |
| dc.identifier.jtitle-alternative | The Farm accounting studies | en |
| 出現コレクション: | 24号 | |
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