{"created":"2023-07-25T10:29:16.782118+00:00","id":533,"links":{},"metadata":{"_buckets":{"deposit":"2125dcf9-5210-4077-bb6f-64f8e6441a44"},"_deposit":{"created_by":1,"id":"533","owners":[1],"pid":{"revision_id":0,"type":"depid","value":"533"},"status":"published"},"_oai":{"id":"oai:hue.repo.nii.ac.jp:00000533","sets":["46:91:152:154"]},"author_link":["1356","1355"],"item_10002_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2014-12-31","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"3","bibliographicPageEnd":"28","bibliographicPageStart":"1","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）（以下，5章～9章は本号） \n5. 精算表（working sheet: W/S）の意義と作成目的に関する指導 5.1 精算表の意義 5.2 精算表の作成目的 \n6. 精算表の種類と構造に関する指導 6.1 精算表の種類に関する指導 6.2 精算表の構造に関する指導 \n7. 精算表の作成手順と指導方法 7.1 精算表の作成手順 7.2 精算表の指導方法 7.3 精算表の推定問題の授業結果 \n8. 本支店合併精算表と連結精算表の指導 8.1 本支店合併精算表の指導 8.2 連結精算表の指導 \n9. 小括","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":"1355","nameIdentifierScheme":"WEKO"}]},{"creatorNames":[{"creatorName":"Mochikawa, Masao","creatorNameLang":"en"}],"nameIdentifiers":[{"nameIdentifier":"1356","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":"kenkyu2014370301.pdf","filesize":[{"value":"3.3 MB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"kenkyu2014370301.pdf","url":"https://hue.repo.nii.ac.jp/record/533/files/kenkyu2014370301.pdf"},"version_id":"aadb2443-abb3-44c3-815a-54d07e070a7f"}]},"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（Ⅱ）","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（Ⅱ）"},{"subitem_title":"Research on the  Teaching of the Closing Books in High School \"Bookkeeping\" (Ⅱ)","subitem_title_language":"en"}]},"item_type_id":"10002","owner":"1","path":["154"],"pubdate":{"attribute_name":"公開日","attribute_value":"2023-02-27"},"publish_date":"2023-02-27","publish_status":"0","recid":"533","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（Ⅱ）"],"weko_creator_id":"1","weko_shared_id":-1},"updated":"2023-07-25T11:12:52.478210+00:00"}