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Title: 会計システムの総合体系
Other Titles: The General Consideration of Accounting System
Authors: 上野, 清貴
Authors (alternative): Ueno, Kiyotaka
Issue Date: Mar-2003
Citation: 長崎大学経済学部研究年報. vol.19, p.19-51; 2003
Abstract: An accounting system consists of a measurement unit and a valuation basis as the measurement element of accounting. There are four measurement units and four valuation bases. They derive many types of accounting system by combining these elements. These accounting systems can be classified into the system of historical cost accounting, entry value accounting, exit value accounting and present value accounting respectively. The measurement unit has functions to determine whole periods income and to maintain capital of a firm. The valuation basis has functions to distribute whole periods income to a specific period and to determine a time of income recognition. It is important to consider the accounting system on the whole. When setting up accounting standards, we should not set up them from a local standpoint, but overall and logical standpoint. This paper shows the first step for getting to know the difference point of each accounting system and recognizing the logical special feature of each accenting system.
Keywords: accounting system / measurement unit / valuation basis
URI: http://hdl.handle.net/10069/5335
ISSN: 09108602
Type: Departmental Bulletin Paper
Appears in Collections:Volume 19

Citable URI : http://hdl.handle.net/10069/5335

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