| Research Abstract |
As for this research, affairs over reckoning (counting, Rechnung in german) and information in financial accounting have been examined from different angles or aspects.
In the first place, we started this research fron clearing the framework and structure of reckoning in the double entry bookkeeping. In this research process, we have read some accounting textbooks in USA and tried to research on the explanation methods of the double entry bookkeeping by these materials.
We need also to compare Japanese bookkeeping textbooks with USA's textbooks. So, the literature list of bookkeeping textbooks which were published during 1950-1970, establishment period ofaccounting in Japan, was made from the data of the libraries : Kinki Univ., Kyoto Univ., DoshishaUniv., Kagawa Univ., Okayama Univ. and Seinan Gakuin Univ. This list is useful not only to thisresearch, but also to another researches in future.
It proceeded with the research about the aspect of the formation of theory regarding the financial statements which become the core of the accounting information. As for Germany, we took up the theories of E.Schmalenbach and W.Rieger, which were formed as the thought of reckoning in business entity. As for USA, the formation of historical cost accounting and its development from 1930s to 1960s were examined from a standpoint of the realization basis. The information oriented accounting that gained power before and after 1960 was examined with the Discussion Memorandums of FASB and so on.
Consequently, the discrepancy between reckoning and information were brought into relief invarious aspects. It can be said that it becomes the challenge of financial accounting in future how the discrepancy is repaired and the function of reckoning and information are complemented each other. Then, we examined this affair in relation with the cash flow accounting, pension accounting.
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