Accounting classification - Kaikeikubun

...In other words, it is necessary to systematically record, calculate, and organize the increases and decreases in assets that arise from the nation's economic activities in a certain order, to always clarify the accounting state of the national finances, and to manage them in a way that will contribute to the rationalization of the nation's future economic activities through the review and analysis of the causes and results of their occurrence. The accounting system is a system for prescribing and organizing the accounting management procedures related to such national economic activities, and specifically refers to the various systems such as fiscal years, accounting classifications, accounting institutions, treasury disbursement procedures, and accounting audits that are carried out under legal norms such as the Financial Act, Accounting Act, and National Property Act.
[History of accounting systems]
Like many systems in modern nations, the foundations of Japan's accounting system were established after the Meiji Restoration and have evolved alongside the development of capitalism.

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

Source | Heibonsha World Encyclopedia 2nd Edition | Information

…すなわち，国家の経済活動に伴って生じた財産の増減異動を一定の秩序のもとに組織的に出納，記録，計算，整理をしておき，国家財政の経理状態をつねに明確にするとともに，その発生の原因と結果の検討，分析を通じて，将来の国家の経済活動の合理化に資することができるように管理を行っていくことが要請されている。会計制度は，このような国家の経済活動に関する経理面での管理手続を規定，整理するための制度であり，具体的には，財政法，会計法，国有財産法等の法的規範のもとに行われている会計年度，会計区分，会計機関，国庫出納手続，会計検査等の諸制度をいう。
［会計制度の歴史］
　日本の会計制度は，近代国家におけるさまざまな制度と同じく，明治維新以後その基礎が築かれ，資本主義の発達と相まって進展を遂げてきた。…

※「会計区分」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