[{"onix":{"RecordReference":"9784897322575","NotificationType":"03","ProductIdentifier":{"ProductIDType":"15","IDValue":"9784897322575"},"DescriptiveDetail":{"ProductComposition":"00","ProductForm":"BA","ProductFormDetail":"B108","TitleDetail":{"TitleType":"01","TitleElement":{"TitleElementLevel":"01","TitleText":{"collationkey":"カイテイ ゲンダイノウギョウボキカイケイ","content":"改訂　現代農業簿記会計"}}},"Contributor":[{"SequenceNumber":"1","ContributorRole":["A01"],"PersonName":{"collationkey":"フルツカ ヒデオ","content":"古塚　秀夫"},"BiographicalNote":"鳥取大学農学部教授"},{"SequenceNumber":"2","ContributorRole":["A01"],"PersonName":{"collationkey":"タカダ オサム","content":"髙田　理"},"BiographicalNote":"神戸大学大学院教授"}],"Language":[{"LanguageRole":"01","LanguageCode":"jpn","CountryCode":"JP"}],"Extent":[{"ExtentType":"11","ExtentValue":"300","ExtentUnit":"03"}],"Subject":[{"MainSubject":"","SubjectSchemeIdentifier":"78","SubjectCode":"3034"},{"SubjectSchemeIdentifier":"79","SubjectCode":"05"}],"Audience":[{"AudienceCodeType":"22","AudienceCodeValue":"00"}]},"CollateralDetail":{"TextContent":[{"TextType":"02","ContentAudience":"00","Text":"これからの農業には、経営管理と会計が最重要になってくる。本書が、新しい会計基準にそくした農業簿記と農業会計を解説する。"},{"TextType":"02","ContentAudience":"04","Text":"国際化を背景とした「会計ビッグバン」に対応した、会計と農業簿記の入門書。情報化の進展や税務環境、販売面の多様化など、新しい農業の時代に求められる会計情報をどう整備し、どう活用していくかを提示する。"},{"TextType":"03","ContentAudience":"00","Text":"国際化を背景とした「会計ビッグバン」（新しい会計基準）に対応した、会計と農業簿記の入門書。情報化の進展や税務環境、販売面の多様化など、新しい農業の時代に求められる会計情報をどう整備し、どう活用していくか。それを、本書が示してくれる。平成２３年の税制改正に対応して改訂した。"},{"TextType":"04","ContentAudience":"00","Text":"第１章　農業経営と農業簿記\n　1.農業経営の課題と農業簿記の意義・目的／2.簿記のおいたちと種類／3.簿記の前提\n第２章　財産計算と損益計算\n　1.簿記計算の２つの方法／2.資産・負債・純資産と貸借対照表／3.収益・費用と損益計算書／4.貸借対照表と損益計算書の関係\n第３章　取引と勘定\n　1.簿記手続の概要／2.取引／3.勘定と勘定口座への記入法／4.取引要素の結合関係\n第４章　仕訳と転記\n　1.仕訳／2.転記／3.仕訳帳、元帳への記入\n第５章　試算表\n　1.試算表の目的と種類／2.試算表の機能と限界\n第６章　決算の意義と決算整理\n　1.決算の意義と手続／2.決算予備手続／3.決算本手続と財務諸表の作成\n第７章　資産・負債・純資産勘定\n　1.資産／2.負債／3.純資産\n第８章　固定資産の評価\n　1.固定資産の分類／2.固定資産の評価／3.減価償却\n第９章　収益・費用勘定\n　1.収益・費用の認識と分類／2.収益／3.費用\n第１０章　精算表と帳簿決算\n　1.精算表／2.帳簿決算／3.開始記入\n第１１章　財務諸表と帳簿組織\n　1.財務諸表／2.帳簿組織\n第１２章　農産物の原価計算\n　1.原価と原価計算／2.原価計算の種類と手続／3.拡張計算としての原価計算\n第１３章　農業経営分析の意義と分析方法\n　1.経営分析の意義と方法／2.経営分析の体系と分析方法／3.損益分岐点分析／4.家族農業経営における経営分析\n第１４章　キャッシュ・フロー計算書とその分析方法\n　1.キャッシュ・フロー計算書の意義と特徴／2.キャッシュ・フロー計算書の作成方法／3.キャッシュ・フロー計算書にもとづく経営分析\n第１５章　税務会計とパソコン簿記\n　1.税務会計／2.パソコン簿記\n練習問題解答\n付属資料\n主要参考文献"}],"SupportingResource":[{"ResourceContentType":"01","ContentAudience":"01","ResourceMode":"03","ResourceVersion":[{"ResourceForm":"02","ResourceVersionFeature":[{"ResourceVersionFeatureType":"01","FeatureValue":"D502"},{"ResourceVersionFeatureType":"04","FeatureValue":"9784897322575.jpg"}],"ResourceLink":"https:\/\/cover.openbd.jp\/9784897322575.jpg"}]}]},"PublishingDetail":{"Imprint":{"ImprintIdentifier":[{"ImprintIDType":"24","IDValue":"6844"},{"ImprintIDType":"19","IDValue":"89732"}],"ImprintName":"農林統計出版"},"Publisher":{"PublishingRole":"01","PublisherIdentifier":[{"PublisherIDType":"24","IDValue":"6844"},{"PublisherIDType":"19","IDValue":"89732"}],"PublisherName":"農林統計出版"},"PublishingDate":[{"PublishingDateRole":"01","Date":"20120710"},{"PublishingDateRole":"25","Date":"20120710"},{"PublishingDateRole":"09","Date":"20120624"}]},"ProductSupply":{"MarketPublishingDetail":{"MarketPublishingStatus":"00","MarketPublishingStatusNote":"1;"},"SupplyDetail":{"ProductAvailability":"99","Price":[{"PriceType":"03","PriceAmount":"3200","CurrencyCode":"JPY"}]}}},"hanmoto":{"toji":"並製","zaiko":11,"kaisetsu105w":"国際化を背景とした「会計ビッグバン」に対応した、会計と農業簿記の入門書。情報化の進展や税務環境、販売面の多様化など、新しい農業の時代に求められる会計情報をどう整備し、どう活用していくかを提示する。","genrecodetrc":7,"ndccode":"610","kankoukeitai":"","sonotatokkijikou":"","jushoujouhou":"","furokusonota":"","dokushakakikomi":"","zasshicode":"","jyuhan":[{"date":"2015-06-16","ctime":"2015-09-24 11:28:29","suri":2}],"hatsubai":"","hatsubaiyomi":"","author":[{"listseq":1,"dokujikubun":"著"},{"listseq":2,"dokujikubun":"著"}],"datemodified":"2015-09-24 11:34:46","datecreated":"2012-06-25 10:15:44","hanmotoinfo":{"name":"農林統計出版","yomi":"ノウリントウケイシュッパン","url":"http:\/\/www.afsp.co.jp\/","twitter":"","facebook":"","chokutori":"1","toritsugitorikyo":"","toritsugisonota":"","eigyoudaihyousha":"","phoneshoten":"03-3511-0058","facsimileshoten":"03-3511-0059","emailshoten":"","ordersitesonota":"","ordersitejisha":"","henpin":""},"dateshuppan":"2012-07"},"summary":{"isbn":"9784897322575","title":"改訂　現代農業簿記会計","volume":"","series":"","publisher":"農林統計出版","pubdate":"20120710","cover":"https:\/\/cover.openbd.jp\/9784897322575.jpg","author":"古塚秀夫／著 髙田理／著"}}]