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Title: 資産負債アプローチの下での決算手続き試論
Other Titles: Closing Procedures in the Income Calculation under the Asset-and-Liability View
Authors: 岡田, 裕正
Authors (alternative): Okada, Hiromasa
Issue Date: 25-Sep-2016
Publisher: 長崎大学経済学会 / Economics Society of Nagasaki University
Citation: 経営と経済, 96(1-2), pp.39-52; 2016
Abstract: The purpose of this paper is to try to clarify closing procedure of the double entry bookkeeping under the Asset-and-Liability View. Many textbooks on bookkeeping explain the transfer of all balances of revenue accounts and expense accounts to the profit and loss account as the first step of the closing procedure. This traditional closing procedure seems to be under the Revenue-and-Expense View. But, under the Asset-and-Liability view, the income is calculated in the balance sheet theoretically. The traditional procedure is different from the income calculation procedure under the Asset-and-Liability view. To accomplish the purpose, this paper focuses on the closing procedure of bookkeeping. Firstly, this paper explains the technical aspect of income calculation under the Asset-and-Liability view. Secondly, on the basis of this aspect, this paper considers the closing procedure.
Description: 村田省三教授、バスー・ディパック教授定年退職記念号 / In Honour of Prof. Shozo Murata and Prof. Dipak R. Basu
Keywords: Closing procedure / Double entry bookkeeping / Asset-and-Liability View
URI: http://hdl.handle.net/10069/36882
ISSN: 02869101
Type: Departmental Bulletin Paper
Text Version: publisher
Appears in Collections:Volume 96 No. 1-2

Citable URI : http://hdl.handle.net/10069/36882

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