| Item type |
紀要論文(ELS) / Departmental Bulletin Paper(1) |
| 公開日 |
2007-09-01 |
| タイトル |
|
|
タイトル |
社会福祉法人会計制度における企業会計方式導入に関する一考察 : 社援第310号「社会福祉法人会計基準の制定について」詳論 |
| タイトル |
|
|
タイトル |
A Study on introducing a Business Accounting Method in Social Welfare Organizations Accounting Systems : Shaen No.310: on the Enactment of Social Welfare Organizations Accounting Standard |
|
言語 |
en |
| 言語 |
|
|
言語 |
jpn |
| 資源タイプ |
|
|
資源タイプ識別子 |
http://purl.org/coar/resource_type/c_6501 |
|
資源タイプ |
departmental bulletin paper |
| ページ属性 |
|
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内容記述タイプ |
Other |
|
内容記述 |
P(論文) |
| 記事種別(日) |
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|
論説 |
| 記事種別(英) |
|
|
|
en |
|
|
Article |
| 著者名(日) |
吉田, 正人
|
| 著者名よみ |
ヨシダ, マサヒト
|
| 著者名(英) |
YOSHIDA, Masahito
|
| 著者所属(日) |
|
|
|
千葉商科大学商経学部 |
| 抄録(英) |
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内容記述タイプ |
Other |
|
内容記述 |
This paper studies that "Social Welfare Organizations Accounting Standard" is similar to business accounting by introducing a business accounting method. This standard adopts calculations of profit and loss and needs efficiency of management The objectives of this standard are: (a) to make social welfare organizations a accounting unit (b) to set accounting divisions (c) to introducing calculations of profit and loss (d) to adopt depreciation (e) to form cash flow statement, profit and loss statement, balance sheet and inventory as financial statements. As a result, this paper shows that this standard is influenced by "business accounting principles." But the contents of financial statements are not the same statements as business accounting. It is necessary to investigate accounting standard preparing financial statements compared with to other standards. |
| 雑誌書誌ID |
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|
収録物識別子タイプ |
NCID |
|
収録物識別子 |
AN0014259X |
| 書誌情報 |
千葉商大論叢
巻 45,
号 2,
p. 163-174,
発行日 2007-09
|
KJ00005088542.pdf (976.2 kB)
