計算ツールとしての勘定形式と計算グループの関係について

概要

論文の詳細を見る
There are five groups on trial balance. These are assets, capital, liabilities, income and expenditure. The balance sheet represents a business's assets, capital and liabilities at the end of a financial year. The profit and loss account is a listing of income and expenditure of a business. Double entry bookkeeping is a technique for classifying, recording and computing the circulation process of capital given in the form of transactions according to verious items of assets, liabilities, capital, income and expenditure, and these procedures are systematically taken in the particular form of accounts. Single-entry bookkeeping concerns only the computation of assets and liabilities to the excution of the direct computation of income. Double-entry bookkeeping derives its name from the fact that each transaction is nesessarily recorded in a double entry on debit accounts and credit accounts, and the computaion of income as well as that of properties is carried out. However there is no difference in their fundamental principles. Five groups does not exist from the beginning. These are based on the cash on hand. All transactions are basically the exchenges of monetary value.
広島文化学園大学の論文
2000-08-31