2006 Fiscal Year Final Research Report Summary
A Study about Italian Book-Keeping is introduced into Germany for 16th century and about the later Evolution and Development
Project/Area Number |
17530354
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Research Category |
Grant-in-Aid for Scientific Research (C)
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Allocation Type | Single-year Grants |
Section | 一般 |
Research Field |
Accounting
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Research Institution | SEINAN GAKUIN UNIVERSITY |
Principal Investigator |
土方 久 西南学院大学, 商学部, 教授 (40069711)
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Project Period (FY) |
2005 – 2006
|
Keywords | DEBIT / CREDIT) / BALANCING / LUCKY & UNLUCKY a / c / BODMEREY a / c / OPENING BALANCE / CLOSED BALANCE / TRIAL FUNKUTION / TRANSFER FUNKTION |
Research Abstract |
I studied process of evolution and development of German Book-Keeping in the latter half for the 16th century in order to make clear problems "What is the Double-Bookkeeping". In 2005, I studied the book which introduced Italian Book-Keeping into Germany, the book published in 1546 by Schweicker Wolffgang. In 2006, furthermore, I studied the books which make Italian Book-Keeping evolve and develop in Germany, the book published in 1592 by Sartorium Wolffgang, and the book published in 1594 by Gossens Passhier. As a result, I made clear the process that Italian Book-Keeping was introduced into Germany for the 16th century and process of evolution and development of German Book-Keeping.
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Research Products
(14 results)