GLOSSARY

cash basis accounting

genkinshugi kaikei

crude period allocation of entries made post cut off date vs accruals basis

single entry cash basis

an accounting method tanshiki genkinshugi

Cameralism from Prussia 1870s vs fukushiki hasseishugi cf kancho kaikei

Cameralist accounting

single entry cash basis accounting

Japanese public accounting is still strictly Cameralist cf tanshiki genkinshugi

genkinshugi kaikei

cash basis accounting

crude period allocation of entries made post cut off date vs hasseishugi cf kancho kaikei

tanshiki genkinshugi kaikei

single entry cash basis accounting

Cameralism from Prussia 1870s vs fukushiki hasssei shugi cf kancho kaikei

accruals basis accounting

hasseishugi kaikei

accruals and pre payments at the cut off balance sheet date vs cash basis cf kancho kaikei

Flow

income and expenditure items in public accounting

single entry cash basis accounting is reasonably strong on Flow items vs Stock cf kancho kaikei

kancho kaikei

ministry accounting

single entry cash basis accounting from Prussia 1870s vs fukushiki hasseishugi cf kancho kaikei

ministry accounting

kancho kaikei

single entry cash basis accounting from Prussia 1870s vs fukushiki hasseishugi cf kancho kaikei

Stock

balance sheet items in public accounting

single entry cash basis accounting is extremely weak on Stock items vs Flow cf kancho kaikei

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