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タイトル: 二つのタイプの収支計算書
その他のタイトル: Two Types of the Statement of Receipts and Disbursements
著者: 岡田, 裕正
著者(別表記) : Okada, Hiromasa
発行日: 2015年 9月25日
出版者: 長崎大学経済学会 / Economics Society of Nagasaki University
引用: 経営と経済, 95(1-2), pp.197-208; 2015
抄録: The purpose of this paper is to investigate the reason of double entry on the basis of the statement of receipts and disbursements. There are two types of the statement, type ① which shows cash receipts in debtor and cash payments in creditor, type ② which shows vice versa. To accomplish the purpose, this paper is constructed by two sections. Section 1 focuses on cash book from which the statement is prepared. Section 2 focuses on checking accuracy of cash balance which is calculated in cash book with the causes of cash receipts and payments, and tries to clarify the reason of double entry.
記述: 柴多一雄教授、大内和直教授定年退職記念号 / In Honour of Prof. Kazuo Shibata and Prof. Kazunao Ouchi
キーワード: Cash Book / Cash Balance / Causes for Cash Receipts and Disbursements / Cheking Accuracy of Cash Balance
URI: http://hdl.handle.net/10069/35920
ISSN: 02869101
資料タイプ: Departmental Bulletin Paper
原稿種類: publisher
出現コレクション:第95巻 第1-2号

引用URI : http://hdl.handle.net/10069/35920



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