著者

原 俊雄

出版者

文教大学

雑誌

情報研究 (ISSN:03893367)

巻号頁・発行日

vol.15, pp.75-84, 1994

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Until the end of the nineteenth century, the dominant method of teaching bookkeeping was what is called the "journal approach." After that, by the banishment of the journal as the mainbook in the business world, the "ledger approach" was introduced, and by the establishment of the periodic reckoning and the balance sheet, the proprietorship theory of accounts germinated. Thomas Jones (1804-1889) adopted a new method of teaching, the ledger approach, and distinguished two sets of accounts, the "primary accounts" and the "secondary accouts", which were intended to determine net assets or proprietorship. His theory, however, differs from the English style of the proprietorship theory of accounts, for his classification of accounts differs from the English Style. His secondary accounts comprise not only capital and nominal accounts, but also merchandise account and others which he calls "floating property." In my opinion, this difference results from his result-oriented ("dynamic") thory. According to him, each set of accounts in double entry is a comparison of outgoings and incomings, —but one the reverse of the other. In this paper, I will reconsider the proprietorship theory of accounts and elucidate the result-oriented thoughts of Jones.