WEKO3
インデックスリンク
アイテム
米国における資本主主体勘定理論の生成 : Thomas Jonesの簿記理論の解明
https://bunkyo.repo.nii.ac.jp/records/3442
https://bunkyo.repo.nii.ac.jp/records/34423e19b46b-71fb-4933-bc5b-857c84d30fa6
| 名前 / ファイル | ライセンス | アクション |
|---|---|---|
BKSJ150007.pdf (883.8 kB)
|
|
| Item type | 紀要論文 / Departmental Bulletin Paper(1) | |||||||
|---|---|---|---|---|---|---|---|---|
| 公開日 | 2012-01-17 | |||||||
| タイトル | ||||||||
| タイトル | 米国における資本主主体勘定理論の生成 : Thomas Jonesの簿記理論の解明 | |||||||
| タイトル | ||||||||
| タイトル | The Germination of The Proprietorship Theory of Accounts in America : Elucidation of the Theory of Accounts by Thomas Jones | |||||||
| 言語 | ||||||||
| 言語 | jpn | |||||||
| 資源タイプ | ||||||||
| 資源タイプ | departmental bulletin paper | |||||||
| タイトル カナ | ||||||||
| その他のタイトル | ベイコク ニ オケル シホンヌシ シュタイ カンジョウ リロン ノ セイセイ Thomas Jones ノ ボキ リロン ノ カイメイ | |||||||
| 著者 |
原, 俊雄
× 原, 俊雄
|
|||||||
| 著者 | ||||||||
| 値 | Hara, Toshio | |||||||
| 所属機関 | ||||||||
| 値 | 文教大学情報学部 | |||||||
| 内容記述 | ||||||||
| 内容記述タイプ | Abstract | |||||||
| 内容記述 | Until the end of the nineteenth century, the dominant method of teaching bookkeeping was what is called the "journal approach." After that, by the banishment of the journal as the mainbook in the business world, the "ledger approach" was introduced, and by the establishment of the periodic reckoning and the balance sheet, the proprietorship theory of accounts germinated. Thomas Jones (1804-1889) adopted a new method of teaching, the ledger approach, and distinguished two sets of accounts, the "primary accounts" and the "secondary accouts", which were intended to determine net assets or proprietorship. His theory, however, differs from the English style of the proprietorship theory of accounts, for his classification of accounts differs from the English Style. His secondary accounts comprise not only capital and nominal accounts, but also merchandise account and others which he calls "floating property." In my opinion, this difference results from his result-oriented ("dynamic") thory. According to him, each set of accounts in double entry is a comparison of outgoings and incomings, ?but one the reverse of the other. In this paper, I will reconsider the proprietorship theory of accounts and elucidate the result-oriented thoughts of Jones. |
|||||||
| 書誌情報 |
情報研究 en : Information and Communication Studies 巻 15, p. 75-84, 発行日 1994-01-01 |
|||||||
| 出版者 | ||||||||
| 出版者 | 文教大学 | |||||||
| ISSN | ||||||||
| 収録物識別子タイプ | ISSN | |||||||
| 収録物識別子 | 03893367 | |||||||
| 著者版フラグ | ||||||||
| 出版タイプ | VoR | |||||||
| 本文言語 | ||||||||
| 値 | 日本語 | |||||||
| ID | ||||||||
| 値 | BKSJ150007 | |||||||
| 作成日 | ||||||||
| 日付 | 2012-01-17 | |||||||
