WEKO3
アイテム
{"_buckets": {"deposit": "123ef554-e450-4686-a194-0bfea213a254"}, "_deposit": {"created_by": 3, "id": "11007", "owners": [3], "pid": {"revision_id": 0, "type": "depid", "value": "11007"}, "status": "published"}, "_oai": {"id": "oai:kindai.repo.nii.ac.jp:00011007", "sets": ["1077"]}, "author_link": ["21181"], "item_2_alternative_title_3": {"attribute_name": "その他(別言語等)のタイトル", "attribute_value_mlt": [{"subitem_alternative_title": "〈Articles〉An Examination into the Educational Method of Financial Accounting"}]}, "item_2_biblio_info_21": {"attribute_name": "書誌情報", "attribute_value_mlt": [{"bibliographicIssueDates": {"bibliographicIssueDate": "2004-04-01", "bibliographicIssueDateType": "Issued"}, "bibliographicIssueNumber": "1", "bibliographicPageEnd": "93", "bibliographicPageStart": "83", "bibliographicVolumeNumber": "6", "bibliographic_titles": [{"bibliographic_title": "生駒経済論叢"}, {"bibliographic_title": "Ikoma Journal of Economics", "bibliographic_titleLang": "en"}]}]}, "item_2_date_19": {"attribute_name": "日付 作成日", "attribute_value_mlt": [{"subitem_date_issued_datetime": "2013-09-20", "subitem_date_issued_type": "Created"}]}, "item_2_description_33": {"attribute_name": "抄録", "attribute_value_mlt": [{"subitem_description": "[要旨] 本稿では, 会計学関連科目の教育現場において現代の制度会計をとりあげたとき, 特に, 企業会計原則で定められる収益・費用の認識と経過勘定の処理に関する説明の際に生じる問題を検討した。 会計学関連科目の教育現場において, 経過勘定の意味とその処理を説明するにあたり生じる問題として, 会計観の相違による経過勘定の意味の相違が生じるといえる。 [Abstract] In this paper, in case accounting principles are taken up at the university, junior college, or the other place, I examined the problems of the explanation about the recognition criterion of revenue and expense, and the processing of deferred and accrued accounts which are especially defined by accounting principles for business enterprises. It can be said that the difference of the meaning of the deferred and accrued accounts by the difference of an accounting view is produced as a problem produced in explaining the meaning and its processing of deferred and accrued accounts.", "subitem_description_type": "Abstract"}]}, "item_2_description_37": {"attribute_name": "資源タイプ", "attribute_value_mlt": [{"subitem_description": "Departmental Bulletin Paper", "subitem_description_type": "Other"}]}, "item_2_publisher_14": {"attribute_name": "出版者 名前", "attribute_value_mlt": [{"subitem_publisher": "近畿大学経済学会"}]}, "item_2_source_id_22": {"attribute_name": "ISSN", "attribute_value_mlt": [{"subitem_source_identifier": "13488686", "subitem_source_identifier_type": "ISSN"}]}, "item_2_text_15": {"attribute_name": "出版社 カナ", "attribute_value_mlt": [{"subitem_text_value": "キンキ ダイガク ケイザイ ガッカイ"}]}, "item_2_text_16": {"attribute_name": "出版社 ローマ字", "attribute_value_mlt": [{"subitem_text_value": "Kinki daigaku keizai gakkai"}]}, "item_2_text_17": {"attribute_name": "出版年(from)", "attribute_value_mlt": [{"subitem_text_value": "2004"}]}, "item_2_text_18": {"attribute_name": "出版年(to)", "attribute_value_mlt": [{"subitem_text_value": "04-25"}]}, "item_2_text_44": {"attribute_name": "ID(XooNIps)", "attribute_value_mlt": [{"subitem_text_value": "AA1196034X-20040425-0083"}]}, "item_2_text_47": {"attribute_name": "日付 記録日(XooNIps)", "attribute_value_mlt": [{"subitem_text_value": "2013-09-20"}]}, "item_2_text_51": {"attribute_name": "最終更新日(XooNIps)", "attribute_value_mlt": [{"subitem_text_value": "Sep 23, 2013 09:00:00"}]}, "item_2_text_53": {"attribute_name": "登録者(XooNIps)", "attribute_value_mlt": [{"subitem_text_value": "kurepo"}]}, "item_2_text_54": {"attribute_name": "閲覧数(XooNIps)", "attribute_value_mlt": [{"subitem_text_value": "70"}]}, "item_2_text_55": {"attribute_name": "ダウンロード数(XooNIps)", "attribute_value_mlt": [{"subitem_text_value": "0"}]}, "item_2_text_56": {"attribute_name": "XooNIps_ITEM_KEY", "attribute_value_mlt": [{"subitem_text_value": "15338"}]}, "item_2_text_7": {"attribute_name": "著者(英)", "attribute_value_mlt": [{"subitem_text_language": "en", "subitem_text_value": "Suzuki, Manabu"}]}, "item_2_text_8": {"attribute_name": "著者 所属", "attribute_value_mlt": [{"subitem_text_value": "弘徳学園・近畿大学豊岡短期大学; 専任講師"}]}, "item_2_text_9": {"attribute_name": "著者所属(翻訳)", "attribute_value_mlt": [{"subitem_text_value": "Kinki University"}]}, "item_access_right": {"attribute_name": "アクセス権", "attribute_value_mlt": [{"subitem_access_right": "metadata only access", "subitem_access_right_uri": "http://purl.org/coar/access_right/c_14cb"}]}, "item_creator": {"attribute_name": "著者", "attribute_type": "creator", "attribute_value_mlt": [{"creatorNames": [{"creatorName": "鈴木, 学"}, {"creatorName": "スズキ, マナブ", "creatorNameLang": "ja-Kana"}], "nameIdentifiers": [{"nameIdentifier": "21181", "nameIdentifierScheme": "WEKO"}]}]}, "item_keyword": {"attribute_name": "キーワード", "attribute_value_mlt": [{"subitem_subject": "収益・費用の認識", "subitem_subject_scheme": "Other"}, {"subitem_subject": "会計学教育", "subitem_subject_scheme": "Other"}, {"subitem_subject": "経過勘定", "subitem_subject_scheme": "Other"}]}, "item_language": {"attribute_name": "言語", "attribute_value_mlt": [{"subitem_language": "jpn"}]}, "item_resource_type": {"attribute_name": "資源タイプ", "attribute_value_mlt": [{"resourcetype": "departmental bulletin paper", "resourceuri": "http://purl.org/coar/resource_type/c_6501"}]}, "item_title": "〈論文〉会計学の教育方法に関する検討--収益・費用の認識枠組みと経過勘定を素材として", "item_titles": {"attribute_name": "タイトル", "attribute_value_mlt": [{"subitem_title": "〈論文〉会計学の教育方法に関する検討--収益・費用の認識枠組みと経過勘定を素材として"}]}, "item_type_id": "2", "owner": "3", "path": ["1077", "3549"], "permalink_uri": "https://kindai.repo.nii.ac.jp/records/11007", "pubdate": {"attribute_name": "公開日", "attribute_value": "2013-09-23"}, "publish_date": "2013-09-23", "publish_status": "0", "recid": "11007", "relation": {}, "relation_version_is_last": true, "title": ["〈論文〉会計学の教育方法に関する検討--収益・費用の認識枠組みと経過勘定を素材として"], "weko_shared_id": -1}
〈論文〉会計学の教育方法に関する検討--収益・費用の認識枠組みと経過勘定を素材として
https://kindai.repo.nii.ac.jp/records/11007
https://kindai.repo.nii.ac.jp/records/110071054ae57-db37-4bc9-98d3-4c9930c7512b
Item type | ☆紀要論文 / Departmental Bulletin Paper(1) | |||||
---|---|---|---|---|---|---|
公開日 | 2013-09-23 | |||||
タイトル | ||||||
タイトル | 〈論文〉会計学の教育方法に関する検討--収益・費用の認識枠組みと経過勘定を素材として | |||||
その他(別言語等)のタイトル | ||||||
その他のタイトル | 〈Articles〉An Examination into the Educational Method of Financial Accounting | |||||
著者 |
鈴木, 学
× 鈴木, 学 |
|||||
言語 | ||||||
言語 | jpn | |||||
キーワード | ||||||
主題 | 収益・費用の認識, 会計学教育, 経過勘定 | |||||
資源タイプ | ||||||
資源タイプ識別子 | http://purl.org/coar/resource_type/c_6501 | |||||
資源タイプ | departmental bulletin paper | |||||
アクセス権 | ||||||
アクセス権 | metadata only access | |||||
アクセス権URI | http://purl.org/coar/access_right/c_14cb | |||||
著者(英) | ||||||
en | ||||||
Suzuki, Manabu | ||||||
著者 所属 | ||||||
弘徳学園・近畿大学豊岡短期大学; 専任講師 | ||||||
著者所属(翻訳) | ||||||
Kinki University | ||||||
出版者 名前 | ||||||
出版者 | 近畿大学経済学会 | |||||
書誌情報 |
生駒経済論叢 en : Ikoma Journal of Economics 巻 6, 号 1, p. 83-93, 発行日 2004-04-01 |
|||||
ISSN | ||||||
収録物識別子タイプ | ISSN | |||||
収録物識別子 | 13488686 | |||||
抄録 | ||||||
内容記述タイプ | Abstract | |||||
内容記述 | [要旨] 本稿では, 会計学関連科目の教育現場において現代の制度会計をとりあげたとき, 特に, 企業会計原則で定められる収益・費用の認識と経過勘定の処理に関する説明の際に生じる問題を検討した。 会計学関連科目の教育現場において, 経過勘定の意味とその処理を説明するにあたり生じる問題として, 会計観の相違による経過勘定の意味の相違が生じるといえる。 [Abstract] In this paper, in case accounting principles are taken up at the university, junior college, or the other place, I examined the problems of the explanation about the recognition criterion of revenue and expense, and the processing of deferred and accrued accounts which are especially defined by accounting principles for business enterprises. It can be said that the difference of the meaning of the deferred and accrued accounts by the difference of an accounting view is produced as a problem produced in explaining the meaning and its processing of deferred and accrued accounts. |