ダウンロード数: 508
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_077.pdf | 668.83 kB | Adobe PDF | 見る/開く |
タイトル: | 「正規の簿記」としての自計式農家経済簿 |
その他のタイトル: | Self-Accounting Bookkeeping : An "Orderly Bookkeeping System" |
著者: | 古塚, 秀夫 |
著者名の別形: | Furutsuka, Hideo |
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: | 77 |
終了ページ: | 84 |
抄録: | The main purpose of this study is to examine whether the self-accounting bookkeeping can be categorized as an "orderly bookkeeping system" as defined by the financial accounting standards for business enterprise. In general, three requisites must be fulfilled to be regarded as an "orderly bookkeeping system": 1) all transactions can be recorded exactly; 2) all the recorded transactions can be verified by official documents; 3) all the records from those in books of original entries to those in financial statements are orderly arranged and completely interrelated under the established rule. Among these requisites, the third one is regarded to be most important and to imply that the system must be based on the complete closing method employing both dynamic and static accounting. The results of this study indicated that the self-accounting bookkeeping satisfies the three requisites and therefore it can be used for official reports on farm management. |
URI: | http://hdl.handle.net/2433/54575 |
出現コレクション: | 24号 |
このリポジトリに保管されているアイテムはすべて著作権により保護されています。