1 0 0 0 OA ジョセフ・ヴレマン著 『古代の会計』(4) -古代ローマの会計-
- 著者
- 山本 紀生 ヤマモト ノリオ Norio Yamamoto
- 雑誌
- 国際研究論叢 : 大阪国際大学紀要 = OIU journal of international studies
- 巻号頁・発行日
- vol.17, no.1, pp.211-216, 2003-10-30
This paper is a translation of the 4th chapter of Histoire et Doctrines de la Comptabilit・by J.H. Vlaemminck, published in 1956. No accounting documents remain from ancient Rome, however literary works show debit and credit accounting methods. Ancient Rome did not use the double entry system.
1 0 0 0 OA ジョセフ・ヴレマン著 『古代の会計』(3) -古代ギリシャの会計-
- 著者
- 山本 紀生[訳] ヤマモト ノリオ Norio Yamamoto
- 雑誌
- 国際研究論叢 : 大阪国際大学紀要 = OIU journal of international studies
- 巻号頁・発行日
- vol.16, no.2, pp.289, 2003-03-31
This paper is a translation of the 3rd chapter of the fist section of Histoire et Doctrines de la comptabilite by J.H.Vlaemminck, published in 1956.In Ancient Greek, the fist banks were temples. We can discover traces of Hellenic accounting in them. However Athenian banks were established as private enterprises, and as such shared many of the features of modern Financial institutions.