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AN00234698-20240200-0001.pdf
| Type |
:application/pdf |
Download
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:7.2 MB
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| Last updated |
:Jun 4, 2024 |
| Downloads |
: 48 |
Total downloads since Jun 4, 2024 : 48
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| Title |
| Title |
簿記と複式簿記の内と外 : 会計学の基本問題〔VI〕 (4)
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| Kana |
ボキ ト フクシキ ボキ ノ ウチ ト ソト : カイケイガク ノ キホン モンダイ〔VI〕 (4)
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| Romanization |
Boki to fukushiki boki no uchi to soto : kaikeigaku no kihon mondai (VI) (4)
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| Other Title |
| Title |
Theory and concepts prescribed by double-entry bookkeeping
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| Creator |
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友岡, 賛
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| Kana |
トモオカ, ススム
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| Romanization |
Tomooka, Susumu
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| Affiliation |
慶應義塾大学商学部
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慶應義塾大学出版会
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| Kana |
ケイオウ ギジュク ダイガク シュッパンカイ
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| Romanization |
Keiō gijuku daigaku shuppankai
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2024
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三田商学研究
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| Name (Translated) |
Mita business review
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| Volume |
66
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| Issue |
6
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| Year |
2024
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2
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| Start page |
1
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| End page |
11
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| Abstract |
複式簿記は何を規定し，あるいは何を制約しているのだろうか。複式簿記のなかに存するものは何か。例えば概して「簿記の基礎概念」などと称される諸概念は簿記がこれらを定めているのだろうか。
如上のことについて思量する。
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