複式簿記と費用・収益勘定の導出について
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概要
- 論文の詳細を見る
The objective of accrual accounting is the calculation of the Profit or loss for the current year. The Profit or loss for the current year is listed as part of the share capital on the capital and liabilities side of the balance sheet, but this does not tell us anyting about how the result has been arrived at. The detailed calculation of this result is found in the profit and loss account. The profit and loss account is a listing of income and expenditure of a business. It covers a specified time period which has to be the same as the one covered in the balance sheet. The profit and loss account consists of expenses and revenues. As is commonly known, the expenses and revenues accounts are produced from the capital account. From the viewpoint of it, the character of these accounts is the subaccount of the capital account. Is it really so? The aim of this paper is to explore the ways in which the character of the expenses and revenues accounts can be explained from the viewpoint of accrual accounting.
- 広島文化学園大学の論文
- 1995-07-30