@article{oai:kwansei.repo.nii.ac.jp:00029345, author = {上田, 耕治 and Ueda, Koji}, issue = {4}, journal = {商学論究, Journal of Business Administration}, month = {Mar}, pages = {33--48}, title = {損益勘定の検証方法の変遷 : 複式簿記との関連にも及んで}, volume = {68}, year = {2021} }