Research on Accounting Practices of 500 German Companies in 19th Century

通过这项研究，我研究了19世纪德国公司的会计实践。本研究的历史数据是大约500家德国公司的结算（从1800年的柏林糖业精炼公司到1870年的Union Stallion Hoppegrten公司）和大约200份当时的财务报表。行业类型有：(1)铁路公司（约70家公司），(2)银行（约75家银行），(3)矿业公司（约100家公司），(4)保险公司（约100家公司），(5)纺纱公司（约15家公司），(6)煤气灯公司（约20家公司），(7)轮船公司（约15家公司），(8)建筑公司（约20家公司），(9)公益公司（约20家公司），（10）制造公司（约30家公司）和（11）其他公司（约40家公司）。研究结果表明，19世纪的德国企业采用所谓的“损益表法”，将损益计算为收入和费用（即每笔流量）的差额。这一事实与会计理论和会计历史理论中流行的观点不同（据说早期公司的利润计算方法是资产负债表法）。据说公司会计中的现金流量计算是最近才发展起来的。然而，在德国公司法制度制定之前，现金流量会计惯例和所谓的“损益表法”被作为会计惯例。我把德国公司的结算和财务报表作为所有研究人员的互联网数据。（http://www.doshisha.ac.jp/）

With this Study, I researched on German company accounting practices in 19th century. Historical data for this research is approximately 500 German company settlements (from Berlin Sugar Refining Comparny in 1800 to Union Stallion Hoppegrten Company in 1870) and approximately 200 financial statements in those days. Types of industries are (1)railway company (approximately 70 companies), (2)bank (approximately 75 banks), (3)mining company (approximately 100 companies), (4)insurance company (approximately 100 companies), (5)spinning company (approximately 15 companies), (6)gas-lighting company (approximately 20 companies), (7)steamer company (approximately 15 companies), (8)construction company (approximately 20 companies), (9)public benefit company (approximately 20 companies), (10)manufacturing company (approximately 30 companies), and (11)other company (approximately 40 companies). As a result of reserch, it becomes clear that German companies in 19th century calculated its profit and loss as a difference of revenue and expenses (as cach flow) with so-called "profit and loss statement approach". This fact is different from a popular opinion in accounting theory and accounting historical theory (It is said that profit calculation method of companies in the early time was a balance sheet spproach). It is said to that a cash flow calculation in company accounting is developed recently. However, before German company law system was made, cash flow accounting practices and so-called "profit and loss statement approach" were used as accounting customs. I'm making German company settlements and financial statements as internet data for all researchers. (http : //www.doshisha.ac.jp/)