2010 Fiscal Year Final Research Report

A Study on the development of the System of Bookkeeping

Research Project

Project/Area Number	20530403
Research Category	Grant-in-Aid for Scientific Research (C)
Allocation Type	Single-year Grants
Section	一般
Research Field	Accounting
Research Institution	Yokohama National University
Principal Investigator	HARA Toshio Yokohama National University, 経営学部, 教授 (50265378)
Project Period (FY)	2008 – 2010
Keywords	複式簿記 / 簿記理論 / 簿記教育 / 簿記史 / 簿記教科書
Research Abstract	The purpose this study is to review of the theory of bookkeeping in Japan, where it has not changed significantly since the double-entry bookkeeping was imported from the UK and the USA early in the Meiji era. More specifically, according to the introductory accounting textbooks in the UK, USA and Japan, we examined the accounting cycle in detail, especially some issues on closing entries and accounting system. Moreover, we pointed out that it is important to emphasize not only the preparation of financial statements, but the continuous accounting control. We reported the result of this study in the annual meeting of Japan Accounting Association (9^<th> October 2010), and published 3 papers.

(5 results)