簿記会計教育と会計ソフト

概要

論文の詳細を見る
Accounting softwares are based on business practices. Therefore, even though bookkeepers don't know rules of bookkeeping, they can input transaction data. However, bookkeeping is structured systematically. Before making use of accounting software, understanding of bookkeeping rules is necessary. Also excise duty is a tax that is related to all transactions. Accordingly, when making use of accounting softwares, it is necessary to learn how to treat excise duty. In a curriculum of accounting education, journalizing of excise duty should be instructed.
つくば国際大学の論文
1998-03-25