A Consideration on Profit and Loss Calculation of Double-Entry Bookkeeping: On the Comparison Italian Double-Entry Bookkeeping and "Long-Men-Zhang" - Collections

＜departmental bulletin paper＞
A Consideration on Profit and Loss Calculation of Double-Entry Bookkeeping: On the Comparison Italian Double-Entry Bookkeeping and "Long-Men-Zhang"

Creator	Creator Name 吉永, 心一 Yoshinaga, Shin'ichi ヨシナガ, シンイチ Affiliation Affiliation Name 熊本学園大学商学部 : 助教授 Kumamoto Gakuen University : Associate Professor
Language	Japanese
Publisher	九州大学経済学会
Publisher	Society of Political Economy, Kyushu University
Date	1998-06-30
Source Title	Keizaigaku=Kenkyu (Journal of Political Economy)
Vol	64
Issue	5/6
First Page	15
Last Page	35
Publication Type	Version of Record
Access Rights	open access
JaLC DOI	https://doi.org/10.15017/4369977
Table of Contents	はじめに 1. 貸借複式簿記の特質 2. 龍門帳の特質 3. 複式簿記の損益計算構造についておわりに

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