{"created":"2023-07-25T10:29:19.992810+00:00","id":593,"links":{},"metadata":{"_buckets":{"deposit":"74e23a05-301f-491c-bad0-bc43b0fb9991"},"_deposit":{"created_by":1,"id":"593","owners":[1],"pid":{"revision_id":0,"type":"depid","value":"593"},"status":"published"},"_oai":{"id":"oai:hue.repo.nii.ac.jp:00000593","sets":["46:91:162:166"]},"author_link":["1529","1530"],"item_10002_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2012-06","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"1","bibliographicPageEnd":"45","bibliographicPageStart":"29","bibliographicVolumeNumber":"35","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.商品勘定三勘定法(三分割法)の指導に関する考察 1.1 商品勘定三勘定法(三分割法)の内容と指導方法 1.2 《第1法》損益勘定で商品売買益を計算する方法 1.3 《第2法》売上勘定で商品売買益を計算する方法 1.4《第3法》損益勘定で売上原価と商品売買益を計算する方法 \n2.商品勘定四勘定法(四分割法)の指導に関する考察 2.1《第4法》売上原価勘定を設けて損益勘定で商品売買益を計算する方法 2.2《第5法》売買勘定を設けて売買勘定で商品売買益を計算する方法 \n3. 第1法から第5法の小括 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":"1529","nameIdentifierScheme":"WEKO"}]},{"creatorNames":[{"creatorName":"Mochikawa, Masao","creatorNameLang":"en"}],"nameIdentifiers":[{"nameIdentifier":"1530","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":"kenkyu2012350102.pdf","filesize":[{"value":"991.8 kB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"kenkyu2012350102.pdf","url":"https://hue.repo.nii.ac.jp/record/593/files/kenkyu2012350102.pdf"},"version_id":"e3446939-8589-4e2e-a7ef-9da8969a3300"}]},"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」における商品売買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」における商品売買の指導に関する研究(Ⅲ)"},{"subitem_title":"Research on the Teaching of the Buying and Selling of Goods in High School \"Bookkeeping\" (III)","subitem_title_language":"en"}]},"item_type_id":"10002","owner":"1","path":["166"],"pubdate":{"attribute_name":"公開日","attribute_value":"2023-02-27"},"publish_date":"2023-02-27","publish_status":"0","recid":"593","relation_version_is_last":true,"title":["高等学校「簿記」における商品売買の指導に関する研究(Ⅲ)"],"weko_creator_id":"1","weko_shared_id":-1},"updated":"2023-07-25T11:11:07.911629+00:00"}