Corporate accounting - Kigyoboki

...The latter involves recording transactions one-sidedly and simply performing numerical calculations, and although bookkeeping is simple, it is not suitable for grasping the financial and management situation, and is only used by a few small businesses where it is easy to forecast the management content. Next, bookkeeping is classified into corporate bookkeeping (commercial bookkeeping, industrial bookkeeping, agricultural bookkeeping, forestry bookkeeping, bank bookkeeping, etc.) and non-corporate bookkeeping (government bookkeeping, foundation bookkeeping, household bookkeeping, etc.) depending on the nature of the economic organization in which it is adopted and the nature of the assets managed by the organization. In this case, the concept of a business includes not only private profit-making enterprises but also public enterprises (government-run enterprises and public corporations, etc.), and in recent years in particular, double-entry bookkeeping has been used as a basis for rationally clarifying fee issues, business entity maintenance issues, and various reserve fund issues under the independent accounting system of public enterprises. ...

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

Source | Heibonsha World Encyclopedia 2nd Edition | Information

…後者は，取引を一面的に記帳し，たんに数値計算を行うだけのもので，記帳は簡単であるが，財務･経営状況を把握するのに適さず，経営内容の見通しが簡単にできる小企業でわずかに行われているにすぎない。　次に簿記は，採用される経済組織体の性格の相違や，組織が管理する財産の性格の相違により，企業簿記(商業簿記，工業簿記，農業簿記，林業簿記，銀行簿記等)と非企業簿記(官庁簿記，財団簿記，家計簿記等)に分類される。その際，企業概念の中には私的営利企業のみならず公企業(官営企業や公共企業体等)も含まれ，とくに近年，公企業における独立採算制下の料金問題や企業体維持問題，さらには各種積立金問題等を合理的に解明するための基礎として複式簿記が利用されている。…

※「企業簿記」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