Ashikaga Register - Ashikagacho

...The accounting methods used were not uniform, but the most common method was to convert accounts receivable, inventory, loans, and currency in possession into current monetary values, and then subtract liabilities such as deposits and loans from the total to calculate net assets. The Ashikaga Register of the Tomiyama family of Ise Province's Izawa Village, which is said to be the oldest surviving commercial ledger, records the increase and decrease in net assets over the 25 years from 1615 (Genna 1) to 1640 (Kan'ei 17). In addition to this asset accounting method, it is not uncommon to see the increase or decrease in assets by comparing the amount of net assets with the amount at the end of the previous period, or to use a profit and loss calculation to determine net profit by subtracting various expenses from the net assets at the end of the period. ...

*Some of the terminology explanations that refer to the "Ashikagacho" are listed below.

Source | Heibonsha World Encyclopedia 2nd Edition | Information

…その決算方式も一様ではないが，一般には売掛金，在庫商品，貸付金，所有貨幣等をすべて時価の貨幣量に換算し，その合計から預り金，借金等の負債を差し引いて純資産を算出する財産勘定の方式が多くとられた。現存する最古の商業帳簿とされる伊勢国射和村の冨山家の〈足利帳〉は，元和1年(1615)から寛永17年(1640)の25年間の純資産の増減を記録したものである。この財産勘定のほか，純資産額と前期末純資産額とを比較して資産の増減を確認する方式や，期末の純資産から諸経費を差し引き，純益を求める損益計算を行っている例もまれではない。…

※「足利帳」について言及している用語解説の一部を掲載しています。

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