Army Accounting School

Japanese: 陸軍経理学校 - りくぐんけいりがっこう

This school educated students who would become accounting lieutenants in the former Japanese Army, students, students, and officer candidates who would become accounting officers, and NCO candidates who would become accounting non-commissioned officers, and also conducted academic research on army accounting. In 1886, the Army Military Personnel School was established to train junior officers in the military personnel department, but in 1890 it was renamed the Army Accounting School and educated supervisory officers who were senior accounting officers. In 1903, the school's educational system was revised to educate accounting candidates who would become accountants, and to enable talented young accountants to acquire advanced academic knowledge. After that, the system for recruiting accounting officers changed many times, but in 1926, the way was opened to recruit university graduates of law, economics, and business, and in 1935, the accounting officer candidate system was established, and in 1938, the accounting officer candidate system was established, and supplementary education was provided for accounting second lieutenant candidates.

Source: Heibonsha World Encyclopedia, 2nd Edition Information

Japanese:

旧日本陸軍の経理部佐尉官である学生，経理部将校となる生徒･学生･幹部候補生，経理部下士官となる下士官候補者を教育し，また陸軍経理に関する学術の調査研究を行った学校。1886年，陸軍軍吏学舎を創設して軍吏部初級士官を養成したが，90年から陸軍経理学校と改称し，高級経理官である監督部士官を教育した。1903年学制を改め，主計となる主計候補生の教育および少壮優秀な主計に高等の学術を修得させる所とした。その後，経理部将校の補充制度はしばしば変更になったが，26年大学の法経商科卒業者から採用する道が開かれ，35年経理部士官候補生，38年経理部幹部候補生制度が設けられ，経理部少尉候補者とともに補充教育を実施した。

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

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