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財務諸表4本化時代の簿記教育
https://kindai.repo.nii.ac.jp/records/11921
https://kindai.repo.nii.ac.jp/records/119210b30aaa3-08f5-4372-a36b-b3126a6d8cef
名前 / ファイル | ライセンス | アクション |
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AN10437975-20091225-0383.pdf (1.1 MB)
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Item type | ☆紀要論文 / Departmental Bulletin Paper(1) | |||||
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公開日 | 2013-10-18 | |||||
タイトル | ||||||
タイトル | 財務諸表4本化時代の簿記教育 | |||||
タイトル | ||||||
言語 | en | |||||
タイトル | Bookkeeping Education in the Age of Four Financial Statements | |||||
著者 |
和田, 博志
× 和田, 博志 |
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言語 | ||||||
言語 | jpn | |||||
キーワード | ||||||
主題 | キャッシュ・フロー計算書, 株主資本等変動計算書, 親勘定, 代位勘定 | |||||
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 | |||||
著者(英) | ||||||
en | ||||||
Wada, Hiroshi | ||||||
著者 所属 | ||||||
近畿大学経営学部; 准教授 | ||||||
著者所属(翻訳) | ||||||
Kinki University | ||||||
版 | ||||||
出版タイプ | VoR | |||||
出版タイプResource | http://purl.org/coar/version/c_970fb48d4fbd8a85 | |||||
出版者 名前 | ||||||
出版者 | 近畿大学商経学会 | |||||
書誌情報 |
商経学叢 en : Shokei-gakuso: Journal of Business Studies 巻 56, 号 2, p. 383-396, 発行日 2009-12-01 |
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ISSN | ||||||
収録物識別子タイプ | ISSN | |||||
収録物識別子 | 04502825 | |||||
抄録 | ||||||
内容記述タイプ | Abstract | |||||
内容記述 | 【概要】本稿では, 株主資本等変動計算書を「誘導法」により作成するための簿記教育システムを開発する必要性について述べている。まず, 「誘導法」によりキャッシュ・フロー計算書を作成すべきであるという過去の議論を概観し, それを手がかりにして筆者が近畿大学において実践している授業での経験をもとに, 株主資本等変動計算書への適用可能性を評価する。そして最後に, その際に生ずるであろう勘定理論上の問題点について触れている。 【Abstract】 In this paper, I insist that we have need of developing teaching materials for bookkeeping in order to make Statement of Changes in Shareholders' Equity by a derivative method. Firstly, I survey past several studies to make Cash Flow Statement by a derivative method. Secondly, an its applicability to Statement of Changes in Shareholders' Equity is inquired, standing on my experience gained by a lecture on Cash Flow Statement I give now at Kinki University. Finally, I point out some possible problems on theory of accounts. |
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フォーマット | ||||||
内容記述タイプ | Other | |||||
内容記述 | application/pdf |