家計簿記の現状と諸問題(1) : 対象と組織とについて

概要

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In Japan, the domestic financial transactions are changing, due to the progress of the cashless traders-transfer payments, instalment plan, credit loan and so on. Avobe subjects, therefore, are requested to be added to the object of the domestic book-keeping. I checked the objects and the systems of 23 different domestic book-keepings published in 1970 and in 1969, and 10 papers published in there 10 years in Japan. I also made on experimental study to keeps there book-keepings with 18 examples of transactions. I made these examples in such a way that all kinds of transactions were incruded in them. By there studies, I found that the thought of perfect book-keeping was well in 5 papers, but it was missed in others. I think we must study on reforming the domestic book-keeping before popularize the cashless trade.
東京家政学院大学の論文