@article{oai:nagasaki-u.repo.nii.ac.jp:00003703,
 author = {岡田, 裕正},
 issue = {1-2},
 journal = {経営と経済, Journal of Business and Economics},
 month = {Sep},
 note = {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., 村田省三教授、バスー・ディパック教授定年退職記念号, In Honour of Prof. Shozo Murata and Prof. Dipak R. Basu, 経営と経済, 96(1-2), pp.39-52; 2016},
 pages = {39--52},
 title = {資産負債アプローチの下での決算手続き試論},
 volume = {96},
 year = {2016}
}