<b>The Fund Management Function of Self-administered Bookkeeping Systems among Family Farms: Comparing Transaction Daybooks and Statements of Cash Receipts and Disbursement </b>
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- Han MeiYing
- Graduate School of Agriculture, Tottri University
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- Furutsuka Hideo
- Faculty of Agriculture, Tottori University
Bibliographic Information
- Other Title
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- 自計式農家経済簿の資金管理機能に関する研究
- 自計式農家経済簿の資金管理機能に関する研究 : 現金現物日記帳と資金繰表を比較して
- ジケイシキ ノウカ ケイザイボ ノ シキン カンリ キノウ ニ カンスル ケンキュウ : ゲンキン ゲンブツ ニッキチョウ ト シキングリヒョウ オ ヒカク シテ
- The Fund Management Function of Self-administered Bookkeeping Systems among Family Farms: Comparing Transaction Daybooks and Statements of Cash Receipts and Disbursement
- ―現金現物日記帳と資金繰表を比較して―
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Abstract
The purpose of this paper is to clarify the fund management function of the transaction daybook of a self-administered bookkeeping system. In this comparative study, we examine the fund management function of a transaction daybook, andcompare it to that of a statement of cash receipts and disbursement. The results of this comparative study are as follows: (1) We clarified that the income-and-outgo concept inherent in a transaction daybook and the income-and-outgo concept inherent in a statement of cash receipts and disbursement are materially different, (2) When cash was a fund, we clearly showed that a transaction daybook had a fund management function,and (3) When cash and savings were funds, and if we extracted cash transactions and deposits-and-savings dealings from the transaction daybook and totaled them, it became clear that a transaction daybook has the same fund management function as a statement of cash receipts and disbursement.
Journal
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- Journal of Rural Problems
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Journal of Rural Problems 49 (1), 213-218, 2013
The Association for Regional Agricultural and Forestry Economics
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Details 詳細情報について
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- CRID
- 1390001204489562240
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- NII Article ID
- 10031182431
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- NII Book ID
- AN00202829
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- ISSN
- 21859973
- 03888525
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- NDL BIB ID
- 024783981
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- Text Lang
- ja
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- Data Source
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- JaLC
- IRDB
- NDL
- Crossref
- CiNii Articles
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- Abstract License Flag
- Disallowed