學校法人會計에 關한 硏究 = A Study on Accounting of School Corporation

다국어 초록 (Multilingual Abstract)

I would like to point out that the basic tasks ????? school organization are how to maintain the school operation operation efficiently and how to develop it.
With the rapid changes of modern society. It has become imperative to collect, analyse and seize the essence of the things which are taking place in operation of school organization. With regards to school accounting system it can not be denied that the accounting system adopted by private school is still in infancy.
On the other hand, however, there increases concern not only for the necessity of betterment of school management, but also for its external movement forwards. Futhermore even in the long and general point of view, the efficient methods to operate private school organization must be sought in order to support and facilitate implementation of their social duties and responsibilities which they must dedicate themselves to consolidate foundation of national modernization.
Chapter I in this thesis emphasizes the importance of advanced and improved accounting system in school management.
Chapter II illustrates basic comcepts and characteristics of school accounting.
Chapter III, as the main part of this, is the study of accounting system of school corporation including following subjects;
1) Characteristics of accounting system and an organic relation of accounting and managerial organization of school corporation.
2) Analyzing system of financial status and operational profit by an introduction of an expenditures balance accounting to a bugetary blance accounting system and its accounting system and accounting format.
3) Charateristics, organizion procedures, control organization and its system of budgetary system of school corporation.
4) Problems and the key points in financial analysis.
Chapter IV shows the directions of further study of accounting system of school corporation. The importance of study on the accounting principles of school corporation is especially emphasized in this chapter and also gives illustrations of the accounting principles adopted by Japanese school corporation.

목차 (Table of Contents)

• Ⅰ. 問題의 提起
• Ⅱ. 學校法人會計의 基礎的 어프로오치
• Ⅲ. 會計制度의 展開
• 1. 學校法人會計의 特性과 會計制度
• 2. 計算制度
• 3. 豫算制度
• 4. 財務分析制度
• Ⅳ. 學校法人會計의 硏究方向