{"created":"2023-07-25T10:29:16.440625+00:00","id":526,"links":{},"metadata":{"_buckets":{"deposit":"bc0ec12f-f464-4e9f-8674-aa6bdf5c4edc"},"_deposit":{"created_by":1,"id":"526","owners":[1],"pid":{"revision_id":0,"type":"depid","value":"526"},"status":"published"},"_oai":{"id":"oai:hue.repo.nii.ac.jp:00000526","sets":["46:91:152:153"]},"author_link":["1338","1337"],"item_10002_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2015-03-31","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"4","bibliographicPageEnd":"70","bibliographicPageStart":"45","bibliographicVolumeNumber":"37","bibliographic_titles":[{"bibliographic_title":"広島経済大学研究論集"},{"bibliographic_title":"HUE Journal of Humanities, Social and Natural Science","bibliographic_titleLang":"en"}]}]},"item_10002_description_19":{"attribute_name":"フォーマット","attribute_value_mlt":[{"subitem_description":"application/pdf","subitem_description_type":"Other"}]},"item_10002_description_6":{"attribute_name":"内容記述","attribute_value_mlt":[{"subitem_description":"はじめに \n1．決算の意義と決算手続き \n2．試算表の作成と帳簿記録の検証 \n3．決算整理事項の調査と棚卸表の作成 \n4．費用・収益の繰り延べと見越しの指導 （以上，1章～4章は『広島経済大学研究論集』第35巻第3号に掲載）\n5．精算表の意義と作成目的に関する指導 \n6．精算表の種類と構造に関する指導 \n7．精算表の作成手順と指導方法\n8．本支店合併精算表と連結精算表の指導 \n9．小括 （以上，5章～9章は『広島経済大学研究論集』第37巻第3号に掲載） （以下，本号）\n10．決算手続の範囲に関する指導 10．1 整理仕訳を「決算本手続」とする見解（A説） 10．2 整理仕訳を「決算予備手続」とする見解（B説） 10．3 棚卸表・整理仕訳を「決算本手続」とする筆者の見解（C説） \n11．大陸式決算法と英米式決算法の指導 11．1 大陸式の決算手続 11．1．1 大陸式決算法の学習指導案 11．1．2 授業後のアンケート結果 11．1．3 アンケート結果の考察 11．2 英米式の決算手続 11．3 大陸式決算法と英米式決算法の比較 \n12．小括　おわりに","subitem_description_type":"Other"}]},"item_10002_publisher_8":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"広島経済大学経済学会"}]},"item_10002_source_id_11":{"attribute_name":"書誌レコードID","attribute_value_mlt":[{"subitem_source_identifier":"AN00408380","subitem_source_identifier_type":"NCID"}]},"item_10002_source_id_9":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"0387-1444","subitem_source_identifier_type":"ISSN"}]},"item_10002_version_type_20":{"attribute_name":"著者版フラグ","attribute_value_mlt":[{"subitem_version_resource":"http://purl.org/coar/version/c_970fb48d4fbd8a85","subitem_version_type":"VoR"}]},"item_creator":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"餅川, 正雄"},{"creatorName":"モチカワ, マサオ","creatorNameLang":"ja-Kana"}],"nameIdentifiers":[{"nameIdentifier":"1337","nameIdentifierScheme":"WEKO"}]},{"creatorNames":[{"creatorName":"Mochikawa, Masao","creatorNameLang":"en"}],"nameIdentifiers":[{"nameIdentifier":"1338","nameIdentifierScheme":"WEKO"}]}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_date","date":[{"dateType":"Available","dateValue":"2023-02-27"}],"displaytype":"detail","filename":"kenkyu2015370404.pdf","filesize":[{"value":"2.6 MB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"kenkyu2015370404.pdf","url":"https://hue.repo.nii.ac.jp/record/526/files/kenkyu2015370404.pdf"},"version_id":"c3cf099b-3ece-4b20-86c7-c3a2c11c0338"}]},"item_language":{"attribute_name":"言語","attribute_value_mlt":[{"subitem_language":"jpn"}]},"item_resource_type":{"attribute_name":"資源タイプ","attribute_value_mlt":[{"resourcetype":"departmental bulletin paper","resourceuri":"http://purl.org/coar/resource_type/c_6501"}]},"item_title":"高等学校「簿記」における決算の指導に関する研究（Ⅲ）","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"高等学校「簿記」における決算の指導に関する研究（Ⅲ）"},{"subitem_title":"Research on the Teaching of the Closing Books in High School “Bookkeeping” (III)","subitem_title_language":"en"}]},"item_type_id":"10002","owner":"1","path":["153"],"pubdate":{"attribute_name":"公開日","attribute_value":"2023-02-27"},"publish_date":"2023-02-27","publish_status":"0","recid":"526","relation_version_is_last":true,"title":["高等学校「簿記」における決算の指導に関する研究（Ⅲ）"],"weko_creator_id":"1","weko_shared_id":-1},"updated":"2023-07-25T11:13:02.728925+00:00"}