{"created":"2023-06-20T16:40:40.824879+00:00","id":11002,"links":{},"metadata":{"_buckets":{"deposit":"24c32144-7a3a-4128-b237-5b7a3563b2b8"},"_deposit":{"created_by":3,"id":"11002","owners":[3],"pid":{"revision_id":0,"type":"depid","value":"11002"},"status":"published"},"_oai":{"id":"oai:kindai.repo.nii.ac.jp:00011002","sets":["14:923:1023:1077","21:3039:3527:3549"]},"author_link":["21175"],"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〉The History and Structure of Double-Entry Bookkeeping"}]},"item_2_biblio_info_21":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2004-04-01","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"1","bibliographicPageEnd":"12","bibliographicPageStart":"1","bibliographicVolumeNumber":"6","bibliographic_titles":[{"bibliographic_title":"生駒経済論叢"},{"bibliographic_title":"Ikoma Journal of Economics","bibliographic_titleLang":"en"}]}]},"item_2_description_33":{"attribute_name":"抄録","attribute_value_mlt":[{"subitem_description":"[概要] 本稿は,複式簿記の歴史を概観しながら, 複式簿記の構造を想像することが目的である。まずは, 貸借関係の備忘記録のために機能する複式簿記は,「債権・債務の発生と消滅」によって招来される「物財の増加と減少」を反対記録することによって, 物財の増加と減少が直結する場合にも, 二面的に記録することによって, 財産管理のために機能する。「貸借平均の原理」が保証されることによって, 財産変動の事実が実証されるわけである。そのためには, 「費用と収益の発生」も記録しておかねばならない。さらに, 損益計算が前面に押し出されるとなると, 資本保全のために機能する。 「残高勘定」では, 債権・債務および物財の残高から計算される「正味財産」と,損益勘定に計算される期間損益を振替えて, 資本金の残高から計算される 「期末資本」が一致することによって,したがって, 貸借均衡して締切られることによって, 資本変動の事実が実証されるわけである。         [Abstract] This paper aims at imagining the structure double-entry bookkeeping, surveying the history of double-entry bookkeeping. At first, I elucidate that the bookkeeping that functioned for reminder record of debtors and creditors functioned for management of property by carrying out opposite record, debitors and creditors. Furthermore, I elucidate that the double-entry bookkeeping functioned for capital preservation to inspect capital calculated by adding period profit to net property.","subitem_description_type":"Abstract"}]},"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_7":{"attribute_name":"著者(英)","attribute_value_mlt":[{"subitem_text_language":"en","subitem_text_value":"Hijikata, Hisashi"}]},"item_2_text_8":{"attribute_name":"著者 所属","attribute_value_mlt":[{"subitem_text_value":"西南学院大学商学部; 教授"}]},"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":"土方,  久"},{"creatorName":"ヒジカタ, ヒサシ","creatorNameLang":"ja-Kana"}],"nameIdentifiers":[{}]}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"貸借平均の原理","subitem_subject_scheme":"Other"},{"subitem_subject":"人名勘定","subitem_subject_scheme":"Other"},{"subitem_subject":"物財勘定","subitem_subject_scheme":"Other"},{"subitem_subject":"名目勘定","subitem_subject_scheme":"Other"},{"subitem_subject":"残高勘定","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〉複式簿記の歴史と構造","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"〈論文〉複式簿記の歴史と構造"}]},"item_type_id":"2","owner":"3","path":["1077","3549"],"pubdate":{"attribute_name":"公開日","attribute_value":"2013-09-23"},"publish_date":"2013-09-23","publish_status":"0","recid":"11002","relation_version_is_last":true,"title":["〈論文〉複式簿記の歴史と構造"],"weko_creator_id":"3","weko_shared_id":-1},"updated":"2023-06-20T23:35:50.210562+00:00"}