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- SATO Yasuhiro
- Faculty of Liberal Arts Nihonbashi Gakkan University
Bibliographic Information
- Other Title
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- 開始残高勘定の存在理由(1)
- カイシ ザンダカ カンジョウ ノ ソンザイ リユウ(1)
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Abstract
The procedure of opening balance account is one of the most difficult topics in bookkeeping for students to understand. This difficulty results from the fact that bookkeeping teachers themselves do not always understand the principle procedure in opening balance account.Bookkeeping theory consists of explanations and reasons. Bookkeeping theory states the reason why opening balance account is what it is, why it is not otherwise, or why it might well be otherwise. Why are two entries necessary for opening entry, why equal amounts, and why must we enter each time on different sides, once as a debit and once as a credit?
Journal
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- The bulletin of Nihonbashi Gakkan University
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The bulletin of Nihonbashi Gakkan University 11 (0), 29-40, 2012
Kaichi International University
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Keywords
Details 詳細情報について
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- CRID
- 1390282680299104640
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- NII Article ID
- 110008896512
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- NII Book ID
- AA11631982
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- ISSN
- 18842518
- 13480154
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- NDL BIB ID
- 023608658
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- Text Lang
- ja
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- Data Source
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- JaLC
- NDL
- CiNii Articles
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- Abstract License Flag
- Disallowed