Departmental Bulletin Paper <論考> 18世紀前半イギリス東インド会社における海外商館への商品輸出に伴う会計処理 ―Charges in India勘定に関する検討―
<Article> The Accounting of British East India Company in the early 18th: Export of European Commodities and Treasure in Accounting Books
ロンコウ 18 セイキ ゼンハン イギリス ヒガシ インド カイシャ ニオケル カイガイ ショウカン ヘノ ショウヒン ユシュツ ニ トモナウ カイケイ ショリ Charges in Indeia カンジョウ ニ カンスル ケントウ


67 ( 1 )  , pp.35 - 57 , 2016-05-15
The purpose of this study is to consider accounting about export of european commodities from London to the foreign factories (in India) by The British East India Company in the early 18th Century. The said Company, one of the oldest Joint Stock Companies in the world, introduced Double Entry Bookkeeping in August 1664. There are almost no preceding study on accounting procedure about export of goods of the said company in the 18th century. This paper aims to examine the accounting book (General Ledger, General Commerce Journal) of the British East India Company in the early 18th century which exists. In paticular, this paper focuses on difference with accounting procedure in the second half in the 17th century and the early 18th century.

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