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Title: 総勘定合計表学説の研究
Other Titles: Study of Trial Balance of Totals Theory
Authors: 上野, 清貴
Authors (alternative): Ueno, Kiyotaka
Issue Date: 25-Mar-1997
Publisher: 長崎大学経済学部 / Faculty of Economis, Nagasaki University
Citation: 経済学部研究年報, 13, pp.1-29; 1997
Abstract: Trial balance of totals theory is a theory explaining that accounting purpose is to calculate business economic activities or business capital movements entirely and that accounting structure is explained by a equation of assets+expenses=liabilities+capitals+revenues.The characteristics of this theory are;(1)process theory nature,(2)object-account nature of all accounts,and(3)capital thinking nature.Its contributions to accounting theory are that(1)a transfer logic from income account to balance account can be constructed,(2)revenue and expense accounts are recognized as object-accounts and(3)the accounting structure theory and measurement theory are logiCally combined.
URI: http://hdl.handle.net/10069/26193
ISSN: 09108602
Type: Departmental Bulletin Paper
Text Version: publisher
Appears in Collections:Volume 13

Citable URI : http://hdl.handle.net/10069/26193

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