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プロフィール

奥井 英作

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資金会計原論Theory of Cash by Funds— Prologue

2008月6月2日07:53:42

資金会計原論Theory of Cash by Funds— Prologue
This is the theory developed by Mr. Yukitoshi Satoh, Certified Tax Accountant. He concentrated himself on reading the financial position and the achievement results through Cash.

Finally he succeeded to make a Balance Sheet by Funds (B/S by Funds). It is consisting of 4 funds, i.e., Fund on Retained Earnings, Fund forming Company Core, Fund on  Receivable-Trade & Payable-Trade and Fund on Others. And Cash is placed at the bottom line, in other words, the total of 4 Funds is Cash.