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資産負債アプローチの下での決算手続き試論
http://hdl.handle.net/10069/36882
http://hdl.handle.net/10069/36882be6df998-ccda-4aad-92f1-bd7f28ecd515
名前 / ファイル | ライセンス | アクション |
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Keizai96_1_39.pdf (456.6 kB)
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Item type | 紀要論文 / Departmental Bulletin Paper(1) | |||||
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公開日 | 2016-10-21 | |||||
タイトル | ||||||
タイトル | 資産負債アプローチの下での決算手続き試論 | |||||
言語 | ||||||
言語 | jpn | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | Closing procedure | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | Double entry bookkeeping | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | Asset-and-Liability View | |||||
資源タイプ | ||||||
資源タイプ識別子 | http://purl.org/coar/resource_type/c_6501 | |||||
資源タイプ | departmental bulletin paper | |||||
著者 |
岡田, 裕正
× 岡田, 裕正 |
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著者別名 | ||||||
姓名 | Okada, Hiromasa | |||||
その他のタイトル | ||||||
その他のタイトル | Closing Procedures in the Income Calculation under the Asset-and-Liability View | |||||
抄録 | ||||||
内容記述タイプ | Abstract | |||||
内容記述 | The purpose of this paper is to try to clarify closing procedure of the double entry bookkeeping under the Asset-and-Liability View. Many textbooks on bookkeeping explain the transfer of all balances of revenue accounts and expense accounts to the profit and loss account as the first step of the closing procedure. This traditional closing procedure seems to be under the Revenue-and-Expense View. But, under the Asset-and-Liability view, the income is calculated in the balance sheet theoretically. The traditional procedure is different from the income calculation procedure under the Asset-and-Liability view. To accomplish the purpose, this paper focuses on the closing procedure of bookkeeping. Firstly, this paper explains the technical aspect of income calculation under the Asset-and-Liability view. Secondly, on the basis of this aspect, this paper considers the closing procedure. | |||||
内容記述 | ||||||
内容記述タイプ | Other | |||||
内容記述 | 村田省三教授、バスー・ディパック教授定年退職記念号 | |||||
内容記述 | ||||||
内容記述タイプ | Other | |||||
内容記述 | In Honour of Prof. Shozo Murata and Prof. Dipak R. Basu | |||||
書誌情報 |
経営と経済 en : Journal of Business and Economics 巻 96, 号 1-2, p. 39-52, 発行日 2016-09-25 |
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ISSN | ||||||
収録物識別子タイプ | ISSN | |||||
収録物識別子 | 02869101 | |||||
書誌レコードID | ||||||
収録物識別子タイプ | NCID | |||||
収録物識別子 | AN00069150 | |||||
著者版フラグ | ||||||
出版タイプ | VoR | |||||
出版タイプResource | http://purl.org/coar/version/c_970fb48d4fbd8a85 | |||||
出版者 | ||||||
出版者 | 長崎大学経済学会 | |||||
出版者別言語 | ||||||
Economics Society of Nagasaki University | ||||||
sortkey | ||||||
05 | ||||||
引用 | ||||||
内容記述タイプ | Other | |||||
内容記述 | 経営と経済, 96(1-2), pp.39-52; 2016 |