A machine that mechanically records entries in accounting ledgers and statistical tables using an automatic calculation and recording function. There are bookkeeping machines that are primarily used for bookkeeping, and electronic accounting machines that are more like computers. Bookkeeping machines began to be used in Japan around 1948. They have features such as ledger recording that allows entries to be made as data is generated, flexible table creation capabilities, copying and transcription capabilities, and flexible calculations (addition, subtraction, and multiplication only), and were used as machines for tabulating tasks such as accounting, payroll calculations, and stock dividend calculations. They brought about a major change in the patterns of administrative processing that had previously involved manual calculations using an abacus and repeated transcription. Source: Heibonsha World Encyclopedia, 2nd Edition Information |
自動的計算記録機能によって,会計帳表や統計諸表に機械的記帳を行う機械。記帳を中心とした記帳会計機とコンピューターに近づけた電子会計機がある。記帳会計機は1948年ごろ日本でも使われはじめている。データ発生ごとに記帳できる元帳記帳,融通性のある作表能力,複写,転記能力,小回りのきく演算(加減算と乗算のみ)などの特徴をもっており,経理事務,給与計算,株式配当計算などの集計事務の機械に利用された。それまでのそろばんによる手計算と,転記の繰返しといった事務処理のパターンを大きく変革させた。
出典 株式会社平凡社世界大百科事典 第2版について 情報 |
<<: Accounting audit - kaikeikensa
A fleshy protuberance on the head of certain galli...
The title of the frontier development and defense ...
…When a company has multiple business locations, ...
...It is said that Toyotomi Hideyoshi once threw ...
…The Latin word lumbus has both the meaning of th...
…Pottery was produced in various places, includin...
[Live] Guangxu 30 (1904).4.9. Anhui, Lu'an [Di...
… Among the images of the cosmic tree are the ups...
Since the Kamakura and Muromachi periods, this ter...
…(1) The avoirdupois ounce is usually simply call...
1553‐1608 Spanish court painter. Born in Madrid an...
… The main resources of the mining industry are t...
It is one of the Islamic festivals, but it is very...
The title given to Emperor Uda after he became a m...
→ Lake Shumarinai Source : Heibonsha Encyclopedia ...