自計式農家経済簿の資金管理機能に関する研究

―現金現物日記帳と資金繰表を比較して―

抄録

The purpose of this paper is to clarify the fund management function of the transaction daybook of a self-administered bookkeeping system. In this comparative study, we examine the fund management function of a transaction daybook, andcompare it to that of a statement of cash receipts and disbursement. The results of this comparative study are as follows: (1) We clarified that the income-and-outgo concept inherent in a transaction daybook and the income-and-outgo concept inherent in a statement of cash receipts and disbursement are materially different, (2) When cash was a fund, we clearly showed that a transaction daybook had a fund management function,and (3) When cash and savings were funds, and if we extracted cash transactions and deposits-and-savings dealings from the transaction daybook and totaled them, it became clear that a transaction daybook has the same fund management function as a statement of cash receipts and disbursement.