Yoshiho Numata

Yoshiho Numata (ぬまたよしほ, from August 30, 1905 to May 23, 1989) is a scholar of accounts of Japan. I energize about the study of accounting particularly bookkeeping studies, the enlightenment to education, and there is much writing, too.

Table of contents

Career

In 1905, I am born in Yumicho, Hongo, Bunkyo-ku. I move to small Daimachi, Kohinata, Ishikawa at time for childhood and enter Kuroda Elementary School in 1913. I move to the Otemachi Board of Audit official dwelling of the serving the work of father for three years, and I am graduated for change studies, seven years by Hibiya Elementary School (existing Kojimachi Elementary School). I enter the Hitotsubashi high elementary school in the same year. I enter Jincheng Junior High School for eight years. A house is destroyed by the Great Kanto Earthquake in the summer of 12. I move to Koishikawa Hayashicho. I am a graduate from Jincheng Junior High School for 13 years. I enter the department specialized in Tokyo university of commerce (existing Hitotsubashi University) in the same year and fail in school graduation, finding employment in 1927 and enter a school of higher grade in a core course in the same year. March, 5 core course graduation. There is no workplace for two months. In March, 7, I start for my new post in the new private institution Kagoshima high commercial school (existing Kagoshima international university). I am transferred to Yokohama technical school (existing Kanagawa University) in March, 11. For 12 years, I teach Tokyo university of commerce (existing Hitotsubashi University) preparatory course lecturer and navy accounting school additional post. In March, 14, I serve the Yokohama high commercial school. I teach Yokohama National University with school University promotion for 24 years. March, 46 retirement at the age limit. I find a job in the Komazawa University Business Administration Department at the same time. March, 56 university study retirement at the age limit. In addition, I am in charge of the examination of the bookkeeping theory as a licensed tax accountant examination temporary committee until 46 years from 27 years. Again from 45 years until 53 a licensed tax accountant examination member of a standing committee [¹].

I it about a study, education

The way of thinking of Numata in relations of bookkeeping studies and the accounting is written down in "share boundary of - both of bookkeeping studies and the accounting concerned and each duty and function -" definitely [²]. I write below down the abstract.

Because bookkeeping studies and accounting are science to originally treat the calculation of the company and the same object called the account book, naturally the contents of both are complicated, and what I divide this into definitely is difficult, and it seems. For example, there is considerably the thing which does not know it seeing from the back even if assigned to the issue of national examinations such as a certified public accountant examination or the licensed tax accountant examination whether it is in particular the problem of the bookkeeping theory about a calculation problem, or it is a problem of the accounting (financial statements theory). I say with what "the best focus of the accounting is an evaluation theory, and the bookkeeping studies apply the basics of valuation shown in accounting or evaluation and calculate an amount of money, and a calculation enters this" on. A focus of the accounting is an evaluation, and the bookkeeping studies calculate an amount of money according to an evaluation of the accounting and register. As for this, the accounting has to establish the theory after having always understood the entry of bookkeeping studies and validity and the possibility of the calculation. Otherwise it is unfeasible and cannot but fall into it even if accounts theory is the right theory that itself is excellent. Both the bookkeeping studies and the accounting are practical science together, and the theory that lacked of the effect is totally worthless. The accounts theory to be naive in today's corporate accounting principles should be reevaluated in the above-mentioned point. In addition, about the theoretical establishment of the accounting, it helps the right theoretical establishment of the accounting to recognize bookkeeping studies enough, and therefore bookkeeping studies are premise subjects of the accounting. That discussion sentence gives some specific examples and points it out how 省察 of bookkeeping studies is important to the establishment of the accounting how it helps the right theoretical establishment of the accounting that the ministry sympathizes with bookkeeping studies again.

Numata leaves the importance as learning bookkeeping for "the meaning of learning bookkeeping" about education as follows [³]. I extract below the way of thinking and introduce me.

I give two viewpoints about learning bookkeeping. There can be what kind of means one learns bookkeeping, and it acquires the theory, and how it helps it for the life to wear a technique to learn bookkeeping a little, and there is it whether I should have then what kind of manner, awareness. The businessman that the person learning bookkeeping is in charge of accounts in a company will be a person aiming at the national examination as an occupation accountant again. ; get a wall called finding employment Norikoshi for the general member of society at the same time as, in any case, a theory and the technique of the bookkeeping are essential; big; it means that can help it. Of course, the bookkeeping is necessary in the personal company in the big company. It is rudimentary about the means to learn bookkeeping next, and it is said that the topical learning and technique should never neglect it. For example, I commit an error by the application when I do not know a principle of the loan journalizing well. This should consider any business to be able to journalize exactly, and the basics of the bookkeeping are journalizing. And, on top of that, "an entry exercise assumes it life for bookkeeping learning".

Person image

When I graduated from Tokyo university of commerce (existing Hitotsubashi University) in 1930, an unemployed person took an entrance examination for series, Mitsui, Mitsubishi in the export removal of a ban policy of the curtailed budget that Junnosuke Inoue who was the Minister of Finance took in the Hamaguchi Cabinet, but I did not put it, but state, "this was a beginning of good luck". It was taught Yokohama high grade commercial school (existing Yokohama National University) for Yokohama technical school (existing Kanagawa University) professor, 14 years for 11 years and threw it on the Komazawa University after retirement at the age limit in March, 46 to make use of hope that I wanted to become a teacher of the bookkeeping from school days, and to write Kagoshima commercial school professor for seven years [⁴].

There were many articles and books, but the opening was from autumn in 1945 and was to write a junior high school textbook of the Ministry of Education official approval through the good offices of Yokohama economy technical school (existing Yokohama National University) which was the office at the time [⁵]. I started writing in those days from November of the year because most of the wartime textbooks were not employed with the end of the war, and it was necessary to write the textbook of the bookkeeping not an exception hastily. At the postwar severest time, Japanese yen is blockaded without enough things, and there is not money buying darkness supplies in 500 yen life. Therefore I was covered with a wartime air raid fire hood and I had work gloves and worked on the writing of the new textbook without a charcoal fire in the wintry sky until the midnight. And I finished writing "accounting" in March in the next year, and "industrial bookkeeping" published these three books by a name of "the bookkeeping accounts (I)(II)(III) winding" along a summary of the Ministry of Education "commercial bookkeeping" from vocational education publication Co., Ltd. (existing Jikkyo Shuppan) in the autumn of the same year in March, 21. It was the hard life that an income grieved at during writing really, but was felt when it was when I regained some presence of mind in the times so that the new textbook which I wrote was only rehash of of the prewar textbook. Therefore I made up my mind and studied bookkeeping education of America, and, as a result, I completed "commercial bookkeeping" for 24 years, but it seemed to be felt as an extremely heterogeneous thing from the high school teacher of the textbook examination committee by the difference with the conventional textbook. On the other hand, the innovativeness caught eye to Kazuhito Kunihiro who acted as an examination chairperson with a charge official in charge of the Ministry of Education which aimed at the new education, and the adoption as the textbook of the high school was decided. The Ministry of Education started the spread of correspondence courses by 慫慂 of American stationary forces for 23 years and would be in charge of a correspondence course of the bookkeeping and wrote three years and was completed for 26 years. "The commercial bookkeeping" of the former Ministry of Education official approval should not leave it to the textbook of the high school and developed it as a textbook for the universities and was connected from the suggestion of the dove to "bookkeeping textbook" (same content building) for 31 years. Furthermore, the monograph of the accounting was frequent (this is similar in the United States) in Japan, but the monograph of bookkeeping studies noticed there being no thing and studied bookkeeping theories and did "present age bookkeeping correct meaning" (CHUOKEIZAI-SHA) with the book to a bookkeeping studies researcher for "bookkeeping theory attack" (CHUOKEIZAI-SHA), 48 years for "modern times bookkeeping" (CHUOKEIZAI-SHA), 36 years for 31 years. This which was "fixed assets accounts" (Daiyamondosha) published the collected studies of results of research with 35-year-old youth before the war. I never forgot it and devoted myself to a study and published it newly afterwards as "fixed assets accounts" (Daiyamondosha) for 36 years. The new writing states, "the study does not develop in spite of being oneself like this" with the thing which is totally different from an old book [⁵].

In addition, the general repayment theory in the ibidem became the place to adopt of the tax law later and was evaluated as Nikkei, economy book culture Prize. I wrote "accounts textbook" (same content building) of the companion of "the bookkeeping textbook" and finished "account book organization" (CHUOKEIZAI-SHA) as a commemorative article of the sixtieth birthday afterwards in 1965. I finished three "complete bookkeeping courses of study" (CHUOKEIZAI-SHA) as the authentic text of the bookkeeping learning for three years until Yokohama National University retirement age and reached a retirement age of March, 46.

About the reemployment to the Komazawa University, Tokyo university of commerce (existing Hitotsubashi University) school days majored in British economic history by a seminar of Zennichi Itani and seemed to be taken care of by a teacher in various ways. It is told "to come to you because I teach Komazawa" with a retirement age from Inotani and starts the second life in Komazawa University. In addition, there is preface of Zennichi Itani for publication of translation "loan contrast idea (Moriyama Bookstore) of the scholar of accounts cuesta published in 1931 of America of the cuesta".

A creed of the people is always to do the best, and "I let you regret a thing without giving you a sky two thing for the words that I liked," but there is it. This seems to be, it "is important not to expect a lot of rests that I look for that only oneself can do it, and it is with life anything, or it is if I am also full of the courses".

Footnote

1. ^ Yoshiho Numata "brief career history, bibliography," it is Komazawa University management meeting for the study, Vol. 13, first .2 (November, 1981) 218-221 pages
2. ^ Yoshiho Numata "share boundary of - both of bookkeeping and the accounting concerned and each duty and function -" publish "Mr. problems - Matsuyoshi Odagiri seventy years of age Festschrift (1979) over accounts" 225-237 pages, Nippon University accounting study edition, published by Moriyama bookstore on November 23, 1979
3. ^ Yoshiho Numata publishes "the meaning of learning bookkeeping studies" on accounts person course separate volume, 2-3 pages/ of winding first, standing matter, CHUOKEIZAI-SHA, February 20, 1978
4. "Did the best, but an article "served Chief tax practice a creed" ^ Yoshiho Numata all day long in Tokyo, Yukitani police station"; tax のしるべ, general published by foundation Okura financial affairs association, November 22, 1971
5. ^ ^{a b} Yoshiho Numata "Ayumi of quarter of century - me," it is corporate accounting, June, 1974 issue, 81(1025) - 83(1027) page, CHUOKEIZAI-SHA

Book

• "A balance sheet theory of the cuesta," it is Moriyama Bookstore, January, 1932
• "Merger balance sheet theory" Moriyama Bookstore, August, 1932
• "Management profit theory" same content building, November, 1936
• "Accounting same content building of the thing", August, 1939
• "Depreciation method study" Moriyama Bookstore, November, 1939
• "Fixed assets accounts" Daiyamondosha, December, 1940
• "Company financial statements theory" Chikura bookshop, July, 1941
• "Bookkeeping accounts correct meaning" same content building, January, 1943
• "Depreciation industry book based on the control law", May, 1944
• "A latest reduction of price calculation epitome," it is 眞光社, December, 1946
• "Introduction to bookkeeping" Chikura bookshop, October, 1947
• "Company financial statements theory" Chikura bookshop, June, 1951
• "Cost accounting" spring and summer shrine, November, 1951
• In "basic financial statements theory" spring and summer shrine, November, 1954,
• "Bookkeeping textbook" same content building, January, 1956
• "Modern bookkeeping" CHUOKEIZAI-SHA, October, 1956
• "Issue of system bookkeeping spirit theory" CHUOKEIZAI-SHA, October, 1957
• "Bookkeeping self-study" CHUOKEIZAI-SHA, March, 1958
• "Bookkeeping point" hometown bookshop, January, 1961
• "Fixed assets accounts" Daiyamondosha, February, 1961
• "Bookkeeping theory attack" CHUOKEIZAI-SHA, November, 1961
• "New publication modern bookkeeping" CHUOKEIZAI-SHA, November, 1962
• "Money だんぎ" CHUOKEIZAI-SHA, May, 1964
• "Spirit theory accounting" white peach Publishing, June, 1964
• "Knowledge Nihon Keizai Shimbun, Inc. of the depreciation", October, 1964
• "Accounts textbook" same content building, March, 1965
• "Licensed tax accountant lecture bookkeeping theory" hometown bookshop, May, 1966
• "Plain accounting" Nihon Keizai Shimbun, Inc., September, 1966
• In "account book organization" CHUOKEIZAI-SHA, March, 1968,
• "Commercial bookkeeping" CHUOKEIZAI-SHA, September, 1968
• "Introduction to bookkeeping" Kobunsha, October, 1968
• "Knowledge Nihon Keizai Shimbun, Inc. of the financial statements by the commercial law", September, 1970
• "Complete bookkeeping course of study (I)" CHUOKEIZAI-SHA, 1971 1
• "Complete bookkeeping course of study (II)" CHUOKEIZAI-SHA, February, 1971
• "Complete bookkeeping course of study (III)" CHUOKEIZAI-SHA, March, 1971
• Pass through "the accounting knowledge of the businessman"; forest Publishing, April, 1972
• "Company financial statements theory" white peach Publishing, July, 1972
• "Initial lesson Nihon Keizai Shimbun, Inc. of the industrial bookkeeping", January, 1973
• "Modern bookkeeping correct meaning" CHUOKEIZAI-SHA, April, 1973
• "New publication title of account complete works" CHUOKEIZAI-SHA, January, 1974
• "Industrial bookkeeping textbook" same content building, March, 1974
• "Accounting knowledge Nihon Keizai Shimbun, Inc. of the office worker", January, 1977
• With "a theory of the bookkeeping learning" hometown bookshop, June, 1977
• "Cost accounting, industrial bookkeeping textbook" same content building, October, 1978
• Same content building, November, 1979 when "I judge corporate accounting principles"
• "Bookkeeping textbook" (new publication) same content building, December, 1980
• With "a theory of the depreciation business" same content building, March, 1982

Outside link

• "Yokohama National University Business Administration Department reference library" (Japanese). December 26, 2012 reading.
• "Numata library" (Japanese). December 26, 2012 reading.

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