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キャッシュ・フロー会計と行列簿記


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Title: キャッシュ・フロー会計と行列簿記
Other Titles: The Cash Flow Accounting and the Matrix Bookkeeping
Authors: 上野, 清貴
Authors (alternative): Ueno, Kiyotaka
Issue Date: 25-Sep-2000
Publisher: 長崎大学経済学会
Citation: 経営と経済, 80(2), pp.1-37; 2000
Abstract: The traditional double entry bookkeeping has a very important fault that it can not grasp the corporate economic activities and fund movements in totality because each book and financial statements are separated. The matrix bookkeeping has advantage that it can recognize whole corporate transactions and financial statements in one sheet. Now there are two kinds of matrix bookkeeping: the one is the traditional matrix bookkeeping and the other is the double entry matrix bookkeeping. The former has several faults that it needs much space, mixed transactions is arbitrarily divided into exchange transactions and income transactions, and financial statements are not recognized easily. On the other hand, the latter have many advantages and surmount the faults of the traditional matrix bookkeeping. Therefore the integrated historical cost accounting which combine the cash flow accounting and historical cost accounting and the integrated sale value accounting which combine the cash flow accounting and sale value accounting should be done by the double entry matrix bookkeeping.
URI: http://hdl.handle.net/10069/29167
ISSN: 02869101
Type: Departmental Bulletin Paper
Text Version: publisher
Appears in Collections:Volume 80 No. 2

Citable URI : http://hdl.handle.net/10069/29167

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