分記法と三分法についての一試論 : 利益概念の立場から

概要

論文の詳細を見る
The purpose of this paper is to clarify nature of bookkeeping method for merchandise trading. In Japan, many textbook explain two types of entry method. for merchandise trading. One method uses Merchandise a/c and Profit (Loss) on Sales of Merchandise a/c. The other method uses Purchas a/c, Sales a/c and Merchandise Inventory a/c. It is said that it is difficult for accountant to use the first method in practice, because accountant have to calculate cost of sales each time when merchandise is sold. Because income is not observed directly, we have to do calculate to recognize income. Bookkeeping is a place of income calculation. Thus entry method is decided in according to substance of income. Some researchers or accounting rules define income based on net increase/ decrease of cash. Another researchers or rules define income besed on net increase/decrease of net asset. This paper explains the difference of bookkeeping methods in terms of substance of income.
2006-12-25