2003 Fiscal Year Final Research Report Summary
History and Structure of Double-entry Bookkeeping
| Project/Area Number |
14530180
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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 |
HIJIKATA Hisashi Seinan Gakuin University, commerce, professor, 商学部, 教授 (40069711)
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| Project Period (FY) |
2002 – 2003
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| Keywords | debitor-creditor / journal / ledger / profit loss in period / profit & loss of parts / profit & loss in period / balance-account / balance sheet |
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| Research Abstract |
This paper aims at imagining the structure double-entry bookkeeping, surveying the history of double-entry bookkeeping.
At first, I elucidate that the bookkeeping that functioned for reminder record of debtors and creditors functioned for management of property by carrying out opposite record, debitors and creditors.
Furthermore, I elucidate that the double-entry bookkeeping functioned for capital preservation to inspect capital calculated by adding period profit to net property,.
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