| Project/Area Number |
20530403
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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 | Yokohama National University |
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Principal Investigator |
HARA Toshio Yokohama National University, 経営学部, 教授 (50265378)
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| Project Period (FY) |
2008 – 2010
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| Project Status |
Completed (Fiscal Year 2010)
|
| Budget Amount *help |
¥2,340,000 (Direct Cost: ¥1,800,000、Indirect Cost: ¥540,000)
Fiscal Year 2010: ¥390,000 (Direct Cost: ¥300,000、Indirect Cost: ¥90,000)
Fiscal Year 2009: ¥780,000 (Direct Cost: ¥600,000、Indirect Cost: ¥180,000)
Fiscal Year 2008: ¥1,170,000 (Direct Cost: ¥900,000、Indirect Cost: ¥270,000)
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| Keywords | 複式簿記 / 簿記理論 / 簿記教育 / 簿記史 / 簿記教科書 / 勘定科目 |
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| Research Abstract |
The purpose this study is to review of the theory of bookkeeping in Japan, where it has not changed significantly since the double-entry bookkeeping was imported from the UK and the USA early in the Meiji era. More specifically, according to the introductory accounting textbooks in the UK, USA and Japan, we examined the accounting cycle in detail, especially some issues on closing entries and accounting system. Moreover, we pointed out that it is important to emphasize not only the preparation of financial statements, but the continuous accounting control. We reported the result of this study in the annual meeting of Japan Accounting Association (9^<th> October 2010), and published 3 papers.
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