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ファイル | 記述 | サイズ | フォーマット | |
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noa026_019.pdf | 593.18 kB | Adobe PDF | 見る/開く |
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DCフィールド | 値 | 言語 |
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dc.contributor.author | 古塚, 秀夫 | ja |
dc.contributor.alternative | Furutsuka, Hideo | en |
dc.contributor.transcription | フルツカ, ヒデオ | ja-Kana |
dc.date.accessioned | 2008-05-08T02:41:56Z | - |
dc.date.available | 2008-05-08T02:41:56Z | - |
dc.date.issued | 1994-03-20 | - |
dc.identifier.issn | 0285-9637 | - |
dc.identifier.uri | http://hdl.handle.net/2433/54598 | - |
dc.description.abstract | The main purposes of this study are: 1) to describe the characteristics of the self-accounting bookkeeping system seeking not only reliable but also simple to keep booking; 2) to identify the procedures of keeping transaction day book and property record book. The results of this study indicated that 1) the self-accounting bookkeeping system was more reliable than the single entry bookkeeping and simpler than the double entry bookkeeping, 2) an important characteristics of the transaction day book was that the column of "Balance" had a self-proving function, and 3) an important characteristics of the property book was that the book accounted for the static situation. | 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 | 自計式農家経済簿の特徴 | ja |
dc.title.alternative | Characteristics of Self-Accounting Bookkeeping System | 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 | 26 | - |
dc.identifier.spage | 19 | - |
dc.identifier.epage | 26 | - |
dc.textversion | publisher | - |
dc.sortkey | 05 | - |
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: | 26号 |
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