...It is a type of bookkeeping that records, calculates, and organizes transactions in the banking industry, and clarifies the business performance and financial status. It is a branch of applied bookkeeping. This section will focus on the beginning of the Japanese bank accounting system in general. The foundation stone for building the modernization of the Japanese economy during the Meiji Restoration was the establishment of modern Western-style banks, which was vigorously promoted under the active guidance of the government of the time. ... *Some of the terminology used in reference to the "bank accounting system" is listed below. Source | Heibonsha World Encyclopedia 2nd Edition | Information |
…銀行業における取引を記録・計算・整理し,その経営成績ならびに財政状態を明らかにする簿記の一種で,応用簿記の一分野である。本項では,広く日本の銀行会計制度の始まりを中心に述べる。明治維新で日本の経済近代化を築く礎石の役目をになったのは,時の政府の積極的指導のもとに強力に推し進められた西洋式の近代的銀行の設営であった。… ※「銀行会計制度」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 |
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