家庭会計における財産計算の手続き

概要

論文の詳細を見る
A fundamental concept of property as Home Accounting has been reported by this Journal Vol.44 No.7 on the title of "Reexamination on Property Concept in the Field of Home Accounting." The subject of this paper is to clarify a practical process of property calculating as Home Accounting with considering that fundamental concept of property. The results are as follows : 1) It is very important to distinguish between an independent calculating for property itself and a calculating concerned with "Consumption-Income Statement" in setting of property calculating. 2) A legal entity for home is only as an organization of personal joint. In Home Accounting, home or household should be a co-operative organization from three aspects, which are joint ownership property, joint consumption, and joint income. 3) Requirements to be property are an ability in exchange for money, a power of mortgage, and a height of price more over the half of average salary. A property as the accounting should be picked and chosen from many goods by these requirements. 4) Property shoud be classified into financial assets, material assets, and liabilities according to the roles of properties to life. 5) Estimation of property-value should be current cost basis in the case of independent calculating, the other hand, purchasing cost basis in the case of concerned calculating.
社団法人日本家政学会の論文
1994-11-15