ハンブルク=アメリカ郵船株式会社の決算書類

概要

論文の詳細を見る
A stock company (Hamburg=Amerikanischen Packetfahrt Aktien Gesellschaft) which carried emigrants in sailing boats from Germany to North America was established in Hamburg in 1847. It reported a set of annual reports (profit and loss account, balance sheet) since 1849 at a general meeting of stockholders held in March at the latest. We take up its annual reports written by notary Dr. E. Schramm from an accounting history point of view and attempt to analyze the structure and procedure for the purpose of making them clear. As a result we believe that the company kept double-entry bookkeeping from the beginning of its establishment and recorded revenue and cost separately either for the office or for the boats. Moreover, revenue and cost about the boats are recorded in sequence of voyage. We should like to recognize the sprout of dynamic theory (Dynamische Bilanz Auffassung) in the procedure.
東海学園大学の論文
2004-03-31