アメリカと日本における簿記・会計教育の比較検討
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概要
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Accounting is often called the language of business. It is the common language to communicate relevante information for decision making purposes. However, the teaching methodology of introductory accounting course in United States and Japan is not similar. The differences of teaching methodology have affected the mastery of accounting. The purpose of this study is to make a comparison of the teaching methodology of introductory accounting course in United States and Japan. This comparison of the teaching methodology is primarily limited to the comparison of fundamental items, such as the following:1. Journalizing.2. Trial balance.3. Worksheet.4. Income statement.5. Balance sheet.6. Funds statement.
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