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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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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