The purpose of this paper is to clarify the account-structure and significance on receipt-disbursement statement derived from single entry, concerning with “Family Account Book” used at the Family Income and Expenditure Survey by Statistics Bureau Management Coordination Agency.
The results are as follows : (1) the account-structure is composed three calculating elements, which are not only receipt and disbursement but cash on hand as a stock, (2) it is a confusion that income and expenditure are defined by increase or decrease in asset, even though asset-concept itself does not exist in this structure, (3) this statement is significant for cash flow account from a household management point of view.
