{"created":"2023-07-25T09:50:26.729514+00:00","id":66,"links":{},"metadata":{"_buckets":{"deposit":"32331105-3f99-49f4-8e8a-c7b51ef31c7d"},"_deposit":{"created_by":4,"id":"66","owners":[4],"pid":{"revision_id":0,"type":"depid","value":"66"},"status":"published"},"_oai":{"id":"oai:tiu-tijc.repo.nii.ac.jp:00000066","sets":["52:56"]},"author_link":["97","98","99","100"],"item_3_biblio_info_12":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"1998-03-25","bibliographicIssueDateType":"Issued"},"bibliographicPageEnd":"46","bibliographicPageStart":"35","bibliographicVolumeNumber":"4","bibliographic_titles":[{"bibliographic_title":"研究紀要"},{"bibliographic_title":"Bulletin of Tsukuba International University","bibliographic_titleLang":"en"}]}]},"item_3_description_11":{"attribute_name":"抄録(英)","attribute_value_mlt":[{"subitem_description":"Accounting softwares are based on business practices. Therefore, even though bookkeepers don't know rules of bookkeeping, they can input transaction data. However, bookkeeping is structured systematically. Before making use of accounting software, understanding of bookkeeping rules is necessary. Also excise duty is a tax that is related to all transactions. Accordingly, when making use of accounting softwares, it is necessary to learn how to treat excise duty. In a curriculum of accounting education, journalizing of excise duty should be instructed.","subitem_description_type":"Other"}]},"item_3_description_15":{"attribute_name":"表示順","attribute_value_mlt":[{"subitem_description":"7","subitem_description_type":"Other"}]},"item_3_description_16":{"attribute_name":"アクセション番号","attribute_value_mlt":[{"subitem_description":"KJ00004010994","subitem_description_type":"Other"}]},"item_3_description_2":{"attribute_name":"ページ属性","attribute_value_mlt":[{"subitem_description":"P","subitem_description_type":"Other"}]},"item_3_identifier_registration":{"attribute_name":"ID登録","attribute_value_mlt":[{"subitem_identifier_reg_text":"10.20843/00000060","subitem_identifier_reg_type":"JaLC"}]},"item_3_source_id_1":{"attribute_name":"雑誌書誌ID","attribute_value_mlt":[{"subitem_source_identifier":"AN10480238","subitem_source_identifier_type":"NCID"}]},"item_3_source_id_19":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"13412137","subitem_source_identifier_type":"ISSN"}]},"item_3_text_6":{"attribute_name":"著者所属(日)","attribute_value_mlt":[{"subitem_text_value":"つくば国際大学産業情報学科"},{"subitem_text_value":"つくば国際大学産業情報学科"}]},"item_creator":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"會田, 富士朗"},{"creatorName":"アイダ, フジオ","creatorNameLang":"ja-Kana"}],"nameIdentifiers":[{}]},{"creatorNames":[{"creatorName":"池田, 正雄"},{"creatorName":"イケダ, マサオ","creatorNameLang":"ja-Kana"}],"nameIdentifiers":[{}]},{"creatorNames":[{"creatorName":"Aida, Fujio","creatorNameLang":"en"}],"nameIdentifiers":[{}]},{"creatorNames":[{"creatorName":"Ikeda, Masao","creatorNameLang":"en"}],"nameIdentifiers":[{}]}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_date","date":[{"dateType":"Available","dateValue":"2017-09-04"}],"displaytype":"detail","filename":"KJ00004010994.pdf","filesize":[{"value":"797.1 kB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"KJ00004010994.pdf","url":"https://tiu-tijc.repo.nii.ac.jp/record/66/files/KJ00004010994.pdf"},"version_id":"d98910d8-3cbf-457c-b59c-fc349f00a156"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"accounting software","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"accounting education","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"excise duty","subitem_subject_language":"en","subitem_subject_scheme":"Other"}]},"item_language":{"attribute_name":"言語","attribute_value_mlt":[{"subitem_language":"jpn"}]},"item_resource_type":{"attribute_name":"資源タイプ","attribute_value_mlt":[{"resourcetype":"departmental bulletin paper","resourceuri":"http://purl.org/coar/resource_type/c_6501"}]},"item_title":"簿記会計教育と会計ソフト","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"簿記会計教育と会計ソフト"},{"subitem_title":"On Accounting Softwares in the Curriculum of Accounting Education","subitem_title_language":"en"}]},"item_type_id":"3","owner":"4","path":["56"],"pubdate":{"attribute_name":"公開日","attribute_value":"2017-09-04"},"publish_date":"2017-09-04","publish_status":"0","recid":"66","relation_version_is_last":true,"title":["簿記会計教育と会計ソフト"],"weko_creator_id":"4","weko_shared_id":-1},"updated":"2023-07-25T09:59:29.884207+00:00"}