クチョ・エルナンデス成績

ようこそ  ゲスト さん ログイン 入力補助 English Top ブラウズ 著者 出版年 雑誌名 資料種別 ランキング アクセスランキング ダウンロードランキング その他 成果物の登録方法 大東文化大学図書館HP このアイテムのアクセス数:12件（2024-04-29 07:06 集計） 閲覧可能ファイル  ファイル フォーマット サイズ 閲覧回数 説明 KJ00004306219 pdf 974 KB 14 論文情報 タイトル ヘルムリンクとラーデマンの簿記書 : ドイツ簿記史論の一齣 タイトルヨミ ヘルムリンク ト ラーデマン ノ ボキショ : ドイツ ボキシロン ノ ヒトコマ タイトル(別表記) Works on Bookkeeping of Hermling and Rademan 著者名 著者/ヨミ/別表記 片岡, 泰彦 カタオカ, ヤスヒコ KATAOKA, Yasuhiko 抄録・概要 Hermling&＃39;s Vollkommenes Buchalten Das ist Deutliche…, was published in Danzig in 1685, and Rademan&＃39;s first work, Ein Neues zur itzigen Kauf=und Handlung…, was published in Hamburg in 1682 and his second work, Der Wehrt - geschatzte Handels?Mann…, was published in Hamburg in 1714. First, I will try to explain the theories and examples of the accounting of the works of Hermling and Rademan, and I will write some points of similarity and difference between the works of Hermling and Rademan, and then I want to make clear the value of accounting history in the works of the two authors. Hermling and Rademan explained and illustrated three accounting books, a daybook, a journal and a ledger that Luca Pacioli explained. Many works on bookkeeping such as those by Manzoni, Casanova and Moschetti in Italy, and Schweicker, Gammersfelder, and Goessens in Germany, were influenced by Pacioli but did not make the example of the daybook. The three accounting book system of the daybook, the journal and the ledger of Luca Pacioli was established as an accounting example in Germany in the 17th century. Although Rademan showed the accounting example of the period of three years in his second work, Hermling and Rademan (in his first work) illustrated how to calculate the profit for the period of one year that is from January to December. Goessens adopted the method of calculating the profit and loss for the period of one year from January to December in North Germany in the 16th century, before Simon Stevin did in the Netherlands in the 17th century. The concept of calculation of profit and loss of an accounting period of one year, which was adopted in Venice in the 15th and 16th century, was established in Germany during the 16th and 17th century. The method of the continental form of closing the ledger had great influence in the method of the closing ledgers of Hermling and Rademan. The methods of closing the ledger of Hermling and Rademan are not the same, but a little different. Although they used the balance account and the profit a nd loss account in order to close the ledger, the content of their balance accounts were not the same. Hermling showed the balance account as a kind of balance sheet, but Rademan wrote the balance account as the total sheet. It seems that the continental form of closing the ledger was not yet established in Germany in the 17th century. Hermling adopted the warehouse (Speicher Raum) account in order to control various merchandise accounts. This warehouse account was a new method in the history of German acounting, because before Hermling&＃39;s work, the various merchandise accounts were recorded individually. Rademan classified all the merchant&＃39;s business into three transaction, that is, personal transaction, commission transaction and company transaction by using Hager&＃39;s work. Although Hermling adopted Debet and An as the words for the debit side and credit side of the journal, Rademan used per and an. And Hermling and Rademan adopted the common words Debet and Credit as the words for the debit side and credit side of the ledger. I think that German works on bookkeeping in the 17th century, preserved the brilliant German bookkeeping theory that was built up in the 16th century, and had part in enabling it to continue until the 18th century. 掲載誌名 Research papers J NCID AN10073427 巻 18 開始ページ 1 終了ページ 18 刊行年月日 1994-01 言語 日本語 資料種別(NII) 紀要論文 コンテンツの種類 紀要論文 著者版フラグ publisher ホームへ戻る © 2024 Daito Bunka University, All rights reserved       お問い合わせ先 リポジトリ担当 [email protected]