Accounting of the Oldest Corporation in Britain : The Role of Double Entry Bookkeeping introduced to British East India Company in 17th century
| Project/Area Number |
21730390
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| Research Category |
Grant-in-Aid for Young Scientists (B)
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| Allocation Type | Single-year Grants |
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| Research Field |
Accounting
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| Research Institution | Hiroshima University of Economics |
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Principal Investigator |
SUGITA Takeshi Hiroshima University of Economics, 経済学部, 准教授 (80509117)
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| Project Period (FY) |
2009 – 2010
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| Project Status |
Completed (Fiscal Year 2010)
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| Budget Amount *help |
¥910,000 (Direct Cost: ¥700,000、Indirect Cost: ¥210,000)
Fiscal Year 2010: ¥260,000 (Direct Cost: ¥200,000、Indirect Cost: ¥60,000)
Fiscal Year 2009: ¥650,000 (Direct Cost: ¥500,000、Indirect Cost: ¥150,000)
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| Keywords | 会計史 / 財務会計 / 会計学 / 東インド会社 / 複式簿記 / 財産管理 / 売残商品 / イギリス / 会計帳簿 / 簿記史 / 商品評価 / ロンドン東インド会社 / 大英図書館 / 棚卸評価 / 元帳 / 17世紀 |
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| Research Abstract |
The aim of this research was to investigate the reason of introduction of Double Entry Bookkeeping to The British East India Company. Ledgers B～K (1664～1713) of the British East India Company was intended for this research.
I drew focus to accounts system and accounting books system, e.g. Merchandize accounts, Personal accounts, Private Trade accounts, Stock accounts, Balance accounts, Profit and Loss accounts in those Ledgers, and focus attention on inventory valuation at Ledger balanced. In addition, this research approached about the background of economic and social history, particular East India trade, Anglo-Dutch Wars, Laws, and stakeholder to examine Bookkeeping and Accounting of the British East India Company.
Throughout the course of this research I found that administration of property was important for the role of Double Entry Bookkeeping.
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Report
(3 results)
Research Products
(6 results)
