A Study about Italian Book-Keeping is introduced into Germany for 16th century and about the later Evolution and Development
| Project/Area Number |
17530354
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| Research Category |
Grant-in-Aid for Scientific Research (C)
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| Allocation Type | Single-year Grants |
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| Section | 一般 |
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| Research Field |
Accounting
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| Research Institution | SEINAN GAKUIN UNIVERSITY |
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Principal Investigator |
土方 久 (ひじ方 久) 西南学院大学, 商学部, 教授 (40069711)
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| Project Period (FY) |
2005 – 2006
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| Project Status |
Completed (Fiscal Year 2006)
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| Budget Amount *help |
¥1,500,000 (Direct Cost: ¥1,500,000)
Fiscal Year 2006: ¥500,000 (Direct Cost: ¥500,000)
Fiscal Year 2005: ¥1,000,000 (Direct Cost: ¥1,000,000)
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| Keywords | DEBIT / CREDIT) / BALANCING / LUCKY ＆ UNLUCKY a / c / BODMEREY a / OPENING BALANCE / CLOSED BALANCE / TRIAL FUNKUTION / TRANSFER FUNKTION / 損益勘定 / 資本金勘定 |
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| Research Abstract |
I studied process of evolution and development of German Book-Keeping in the latter half for the 16th century in order to make clear problems "What is the Double-Bookkeeping".
In 2005, I studied the book which introduced Italian Book-Keeping into Germany, the book published in 1546 by Schweicker Wolffgang.
In 2006, furthermore, I studied the books which make Italian Book-Keeping evolve and develop in Germany, the book published in 1592 by Sartorium Wolffgang, and the book published in 1594 by Gossens Passhier.
As a result, I made clear the process that Italian Book-Keeping was introduced into Germany for the 16th century and process of evolution and development of German Book-Keeping.
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Report
(3 results)
Research Products
(24 results)
