The Accounting Evolution from The 17th to The 19th Century in Germany, Concerning with The Single-Entry Bookkeeping and The Double-Entry Bookkeeping
| Project/Area Number |
22530508
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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 |
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| Project Period (FY) |
2010 – 2012
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| Project Status |
Completed (Fiscal Year 2012)
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| Budget Amount *help |
¥2,080,000 (Direct Cost: ¥1,600,000、Indirect Cost: ¥480,000)
Fiscal Year 2012: ¥390,000 (Direct Cost: ¥300,000、Indirect Cost: ¥90,000)
Fiscal Year 2011: ¥650,000 (Direct Cost: ¥500,000、Indirect Cost: ¥150,000)
Fiscal Year 2010: ¥1,040,000 (Direct Cost: ¥800,000、Indirect Cost: ¥240,000)
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| Keywords | 単式簿記 / 複式簿記 / 日記帳ないし仕訳帳 / 元帳 / 簿記の検証 / 貸借平均の原理 / 貸借対照表 / 損益計算書 / 仕訳帳と元帳 / 財産目録 |
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| Research Abstract |
If the double-entry bookkeeping evolved for “accounting”, the point of contact of thebookkeeping and the accounting is “annual financial statements”. It is middle of the17th century that the flake of the financial statements (a list of property) is prescribed first in the world. The balance sheet of a list of property made based on the single-entry bookkeeping that is simple and easy is prescribed to a small-business. The reason why it is not prescribed to a business magnate and a banker in the 17th century and 18th century is that they made a profit-and-loss account and balance account based on double-entry bookkeeping. This balance account was considered to be the substitute of the balance sheet.However, it is middle of the 19th century that double-entry bookkeeping spreads in Germany. Because the single-entry bookkeeping must become make the “proof sheet of the balance sheet of a list of property” equivalent to a profit-and-loss account, it falls into bookkeeping complicated omplicatedly and rather degenerate. It fuse for double-entry bookkeeping. Furthermore, it must finally fuse for double-entry bookkeeping because stocks companies increase rapidly in the 19th century and in German stocks company law and German commercial law, the income statements areprescribed with a balance sheet.
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Report
(4 results)
Research Products
(22 results)
