{"@context":{"owl":"http://www.w3.org/2002/07/owl#","bibo":"http://purl.org/ontology/bibo/","foaf":"http://xmlns.com/foaf/0.1/","rdfs":"http://www.w3.org/2000/01/rdf-schema#","prism":"http://prismstandard.org/namespaces/basic/2.0/","cinii":"http://ci.nii.ac.jp/ns/1.0/","dc":"http://purl.org/dc/elements/1.1/","dcterms":"http://purl.org/dc/terms/"},"@id":"https://ci.nii.ac.jp/ncid/BN03146165.json","@graph":[{"@id":"https://ci.nii.ac.jp/ncid/BN03146165#entity","@type":"bibo:Book","foaf:isPrimaryTopicOf":{"@id":"https://ci.nii.ac.jp/ncid/BN03146165.json"},"dc:title":[{"@value":"会計システム設計の実務"},{"@value":"カイケイ システム セッケイ ノ ジツム","@language":"ja-hrkt"}],"dc:creator":"藤林章友著 ; アーサーアンダーセンアンドカンパニー監修","dc:publisher":[{"@value":"中央経済社"}],"dcterms:extent":"6, 12, 260p","cinii:size":"22cm","dc:language":"jpn","dc:date":"1985","cinii:ncid":"BN03146165","cinii:ownerCount":"74","foaf:maker":[{"@id":"https://ci.nii.ac.jp/author/DA0301042X#entity","@type":"foaf:Person","foaf:name":[{"@value":"藤林, 章友"},{"@value":"フジバヤシ, アキトモ","@language":"ja-hrkt"}]},{"@id":"https://ci.nii.ac.jp/author/DA0133174X#entity","@type":"foaf:Person","foaf:name":[{"@value":"Arthur Andersen & Co."}]}],"bibo:owner":[{"@id":"https://ci.nii.ac.jp/library/FA001346","@type":"foaf:Organization","foaf:name":"弘前大学 附属図書館","rdfs:seeAlso":{"@id":"http://opc.ul.hirosaki-u.ac.jp/opc/recordID/catalog.bib/BN03146165"}},{"@id":"https://ci.nii.ac.jp/library/FA001594","@type":"foaf:Organization","foaf:name":"福島大学 附属図書館","rdfs:seeAlso":{"@id":"http://www.lib.fukushima-u.ac.jp/opac/opac_openurl?ncid=BN03146165"}},{"@id":"https://ci.nii.ac.jp/library/FA001652","@type":"foaf:Organization","foaf:name":"筑波大学 附属図書館 中央図書館","rdfs:seeAlso":{"@id":"https://www.tulips.tsukuba.ac.jp/mylimedio/search/search.do?target=local&mode=comp&ncid=BN03146165"}},{"@id":"https://ci.nii.ac.jp/library/FA001743","@type":"foaf:Organization","foaf:name":"埼玉大学 図書館","rdfs:seeAlso":{"@id":"https://opac.lib.saitama-u.ac.jp/Main/OpenSearch?ncid=BN03146165"}},{"@id":"https://ci.nii.ac.jp/library/FA001743","@type":"foaf:Organization","foaf:name":"埼玉大学 図書館","rdfs:seeAlso":{"@id":"https://opac.lib.saitama-u.ac.jp/Main/OpenSearch?ncid=BN03146165"}},{"@id":"https://ci.nii.ac.jp/library/FA001754","@type":"foaf:Organization","foaf:name":"千葉大学 附属図書館","rdfs:seeAlso":{"@id":"http://opac.ll.chiba-u.jp/opac/opac_openurl/?ncid=BN03146165"}},{"@id":"https://ci.nii.ac.jp/library/FA002065","@type":"foaf:Organization","foaf:name":"横浜国立大学 附属図書館","rdfs:seeAlso":{"@id":"https://opac.lib.ynu.ac.jp/opc/recordID/catalog.bib/BN03146165"}},{"@id":"https://ci.nii.ac.jp/library/FA002087","@type":"foaf:Organization","foaf:name":"新潟大学 附属図書館","rdfs:seeAlso":{"@id":"http://opac.lib.niigata-u.ac.jp/opc/recordID/catalog.bib/BN03146165"}},{"@id":"https://ci.nii.ac.jp/library/FA002123","@type":"foaf:Organization","foaf:name":"富山大学 附属図書館","rdfs:seeAlso":{"@id":"http://opac.lib.u-toyama.ac.jp/opc/recordID/catalog.bib/BN03146165"}},{"@id":"https://ci.nii.ac.jp/library/FA002145","@type":"foaf:Organization","foaf:name":"金沢大学 附属図書館","rdfs:seeAlso":{"@id":"https://www1.lib.kanazawa-u.ac.jp/recordID/catalog.bib/BN03146165"}},{"@id":"https://ci.nii.ac.jp/library/FA002542","@type":"foaf:Organization","foaf:name":"名古屋工業大学 図書館","rdfs:seeAlso":{"@id":"https://opac.lib.nitech.ac.jp/opc/recordID/catalog.bib/BN03146165"}},{"@id":"https://ci.nii.ac.jp/library/FA002597","@type":"foaf:Organization","foaf:name":"滋賀大学 附属図書館","rdfs:seeAlso":{"@id":"https://library.shiga-u.ac.jp/opac/search?target=local&searchmode=complex&autoDetail=true&s_ncid=BN03146165"}},{"@id":"https://ci.nii.ac.jp/library/FA003057","@type":"foaf:Organization","foaf:name":"神戸大学 附属図書館 経済経営研究所図書館","rdfs:seeAlso":{"@id":"https://op.lib.kobe-u.ac.jp/opac/opac_openurl/?rfe_dat=ncid/BN03146165"}},{"@id":"https://ci.nii.ac.jp/library/FA002994","@type":"foaf:Organization","foaf:name":"神戸大学 附属図書館 社会科学系図書館","rdfs:seeAlso":{"@id":"https://op.lib.kobe-u.ac.jp/opac/opac_openurl/?rfe_dat=ncid/BN03146165"}},{"@id":"https://ci.nii.ac.jp/library/FA003104","@type":"foaf:Organization","foaf:name":"和歌山大学 教育機構学術情報センター 図書館","rdfs:seeAlso":{"@id":"https://opac.center.wakayama-u.ac.jp/opac/opac_openurl/?ncid=BN03146165"}},{"@id":"https://ci.nii.ac.jp/library/FA003352","@type":"foaf:Organization","foaf:name":"香川大学 図書館","rdfs:seeAlso":{"@id":"https://opac.lib.kagawa-u.ac.jp/opac/search?target=local&searchmode=complex&autoDetail=true&s_ncid=BN03146165"}},{"@id":"https://ci.nii.ac.jp/library/FA003454","@type":"foaf:Organization","foaf:name":"九州大学 中央図書館","rdfs:seeAlso":{"@id":"https://catalog.lib.kyushu-u.ac.jp/opac_openurl/?ncid=BN03146165"}},{"@id":"https://ci.nii.ac.jp/library/FA003523","@type":"foaf:Organization","foaf:name":"長崎大学 附属図書館 経済学部分館","rdfs:seeAlso":{"@id":"https://opac.lb.nagasaki-u.ac.jp/mylimedio/search/search.do?target=local&mode=comp&ncid=BN03146165"}},{"@id":"https://ci.nii.ac.jp/library/FA003578","@type":"foaf:Organization","foaf:name":"大分大学 学術情報拠点(図書館)","rdfs:seeAlso":{"@id":"http://opac2.lib.oita-u.ac.jp/webopac/ufirdi.do?ufi_target=ctlsrh&ncid=BN03146165"}},{"@id":"https://ci.nii.ac.jp/library/FA003647","@type":"foaf:Organization","foaf:name":"鹿児島大学 附属図書館","rdfs:seeAlso":{"@id":"https://catalog.lib.kagoshima-u.ac.jp/opc/xc/search/*?os[isbn]=BN03146165"}},{"@id":"https://ci.nii.ac.jp/library/FA003771","@type":"foaf:Organization","foaf:name":"横浜市立大学 学術情報センター","rdfs:seeAlso":{"@id":"https://opac.yokohama-cu.ac.jp/opac/search?&target=local&searchmode=complex&autoDetail=true&s_ncid=BN03146165"}},{"@id":"https://ci.nii.ac.jp/library/FA018407","@type":"foaf:Organization","foaf:name":"兵庫県立大学 姫路環境人間学術情報館","rdfs:seeAlso":{"@id":"https://lib.laic.u-hyogo.ac.jp/opac/search?target=local&searchmode=complex&autoDetail=true&s_ncid=BN03146165"}},{"@id":"https://ci.nii.ac.jp/library/FA004060","@type":"foaf:Organization","foaf:name":"兵庫県立大学 神戸商科学術情報館","rdfs:seeAlso":{"@id":"https://lib.laic.u-hyogo.ac.jp/opac/search?target=local&searchmode=complex&autoDetail=true&s_ncid=BN03146165"}},{"@id":"https://ci.nii.ac.jp/library/FA004581","@type":"foaf:Organization","foaf:name":"茨城キリスト教大学 図書館","rdfs:seeAlso":{"@id":"https://opac.icc.ac.jp/gate?module=search&path=search.do&method=search&searchForm.library=true&searchForm.orderNumber=BN03146165"}},{"@id":"https://ci.nii.ac.jp/library/FA004832","@type":"foaf:Organization","foaf:name":"文教大学 湘南図書館","rdfs:seeAlso":{"@id":"https://opac.bunkyo.ac.jp/opac/opac_openurl?ncid=BN03146165"}},{"@id":"https://ci.nii.ac.jp/library/FA004898","@type":"foaf:Organization","foaf:name":"中央学院大学 図書館","rdfs:seeAlso":{"@id":"http://wwwlib.cgu.ac.jp/mylimedio/search/search.do?target=local&mode=comp&category-mgz=1&category-book=1&annex=all&ncid=BN03146165"}},{"@id":"https://ci.nii.ac.jp/library/FA005019","@type":"foaf:Organization","foaf:name":"学習院大学 図書館","rdfs:seeAlso":{"@id":"https://glim-op.glim.gakushuin.ac.jp/webopac/cattab.do?sp_srh_flg=true&ncid=BN03146165"}},{"@id":"https://ci.nii.ac.jp/library/FA005278","@type":"foaf:Organization","foaf:name":"国士舘大学 図書館・情報メディアセンター","rdfs:seeAlso":{"@id":"https://opac.kokushikan.ac.jp/opac/search?target=local&searchmode=complex&autoDetail=true&s_ncid=BN03146165"}},{"@id":"https://ci.nii.ac.jp/library/FA005471","@type":"foaf:Organization","foaf:name":"成蹊大学 図書館","rdfs:seeAlso":{"@id":"https://opac.seikei.ac.jp/opac/search?target=local&searchmode=complex&autoDetail=true&s_ncid=BN03146165"}},{"@id":"https://ci.nii.ac.jp/library/FA005595","@type":"foaf:Organization","foaf:name":"大東文化大学 図書館","rdfs:seeAlso":{"@id":"https://opac.daito.ac.jp/opac/opac_openurl?ncid=BN03146165"}},{"@id":"https://ci.nii.ac.jp/library/FA005620","@type":"foaf:Organization","foaf:name":"高千穂大学 図書館"},{"@id":"https://ci.nii.ac.jp/library/FA005631","@type":"foaf:Organization","foaf:name":"拓殖大学 図書館","rdfs:seeAlso":{"@id":"https://opac.lib.takushoku-u.ac.jp/opac/search?target=local&searchmode=complex&autoDetail=true&s_ncid=BN03146165"}},{"@id":"https://ci.nii.ac.jp/library/FA006248","@type":"foaf:Organization","foaf:name":"日本大学 法学部図書館","rdfs:seeAlso":{"@id":"https://lawlib.nihon-u.ac.jp/opac/opac_openurl/?ncid=BN03146165"}},{"@id":"https://ci.nii.ac.jp/library/FA006270","@type":"foaf:Organization","foaf:name":"日本大学 商学部図書館"},{"@id":"https://ci.nii.ac.jp/library/FA006758","@type":"foaf:Organization","foaf:name":"立教大学 図書館","rdfs:seeAlso":{"@id":"https://opac.rikkyo.ac.jp/opac/opac_openurl/?ncid=BN03146165"}},{"@id":"https://ci.nii.ac.jp/library/FA006769","@type":"foaf:Organization","foaf:name":"立正大学図書館 品川図書館","rdfs:seeAlso":{"@id":"https://opac.ris.ac.jp/gate?module=search&path=search.do&method=search&searchForm.library=true&searchForm.orderNumber=BN03146165"}},{"@id":"https://ci.nii.ac.jp/library/FA006791","@type":"foaf:Organization","foaf:name":"和光大学 附属梅根記念図書・情報館","rdfs:seeAlso":{"@id":"https://libweb.wako.ac.jp/opac/opac_search/?smode=1"}},{"@id":"https://ci.nii.ac.jp/library/FA007036","@type":"foaf:Organization","foaf:name":"金沢星稜大学 図書館","rdfs:seeAlso":{"@id":"https://seiryo-opac.limedio.ricoh.co.jp/opac/search?target=local&searchmode=complex&autoDetail=true&s_ncid=BN03146165"}},{"@id":"https://ci.nii.ac.jp/library/FA012262","@type":"foaf:Organization","foaf:name":"愛知大学 名古屋図書館","rdfs:seeAlso":{"@id":"https://libopac.aichi-u.ac.jp/iwjs0012opc/ufirdi.do?ufi_target=ctlsrh&ncid=BN03146165"}},{"@id":"https://ci.nii.ac.jp/library/FA007400","@type":"foaf:Organization","foaf:name":"名古屋商科大学 中央情報センター"},{"@id":"https://ci.nii.ac.jp/library/FA012218","@type":"foaf:Organization","foaf:name":"京都産業大学 図書館","rdfs:seeAlso":{"@id":"https://ksucat2.kyoto-su.ac.jp/webopac/ufirdi.do?ufi_target=ctlsrh&ncid=BN03146165"}},{"@id":"https://ci.nii.ac.jp/library/FA007670","@type":"foaf:Organization","foaf:name":"同志社大学 図書館","rdfs:seeAlso":{"@id":"https://doors.doshisha.ac.jp/opac/opac_openurl/?ncid=BN03146165"}},{"@id":"https://ci.nii.ac.jp/library/FA007739","@type":"foaf:Organization","foaf:name":"立命館大学 図書館","rdfs:seeAlso":{"@id":"http://runners.ritsumei.ac.jp/opac/opac_openurl/?ncid=BN03146165"}},{"@id":"https://ci.nii.ac.jp/library/FA007852","@type":"foaf:Organization","foaf:name":"大阪産業大学 綜合図書館","rdfs:seeAlso":{"@id":"https://library.cnt.osaka-sandai.ac.jp/gate?module=search&path=search&method=search&searchForm.library=true&searchForm.orderNumber=BN03146165"}},{"@id":"https://ci.nii.ac.jp/library/FA007954","@type":"foaf:Organization","foaf:name":"追手門学院大学 附属図書館","rdfs:seeAlso":{"@id":"https://lib-opac.otemon.ac.jp/opac/opac_openurl/?ncid=BN03146165"}},{"@id":"https://ci.nii.ac.jp/library/FA008083","@type":"foaf:Organization","foaf:name":"摂南大学 図書館","rdfs:seeAlso":{"@id":"https://opac.lib.setsunan.ac.jp/iwjs0021op2/ctlsrh.do?ncid=BN03146165"}},{"@id":"https://ci.nii.ac.jp/library/FA008152","@type":"foaf:Organization","foaf:name":"阪南大学 図書館","rdfs:seeAlso":{"@id":"http://opac-lime.hannan-u.ac.jp/mylimedio/search/search.do?target=local&mode=comp&category-mgz=1&category-book=1&annex=all&ncid=BN03146165"}},{"@id":"https://ci.nii.ac.jp/library/FA008210","@type":"foaf:Organization","foaf:name":"大手前大学・大手前短期大学 図書館","rdfs:seeAlso":{"@id":"https://opac-otemae.ecats-library.jp/opac/opac_openurl/?ncid=BN03146165"}},{"@id":"https://ci.nii.ac.jp/library/FA008232","@type":"foaf:Organization","foaf:name":"甲子園大学 図書館","rdfs:seeAlso":{"@id":"http://wlib.koshien.ac.jp/search/index?method=init"}},{"@id":"https://ci.nii.ac.jp/library/FA008276","@type":"foaf:Organization","foaf:name":"神戸学院大学 図書館 有瀬館","rdfs:seeAlso":{"@id":"https://library.kobegakuin.ac.jp/iwjs0004opc/ufirdi.do?ufi_target=ctlsrh&ncid=BN03146165"}},{"@id":"https://ci.nii.ac.jp/library/FA008538","@type":"foaf:Organization","foaf:name":"くらしき作陽大学 附属図書館","rdfs:seeAlso":{"@id":"https://lib.ksu.ac.jp/CARINOPACLINK.HTM?OIN=BN03146165"}},{"@id":"https://ci.nii.ac.jp/library/FA008607","@type":"foaf:Organization","foaf:name":"広島工業大学 附属図書館","rdfs:seeAlso":{"@id":"https://libwww.cc.it-hiroshima.ac.jp/intrasite/CARINOPACLINK.htm?ONI=BN03146165"}},{"@id":"https://ci.nii.ac.jp/library/FA008618","@type":"foaf:Organization","foaf:name":"広島修道大学 図書館","rdfs:seeAlso":{"@id":"https://library.shudo-u.ac.jp/opac/search?autoDetail=true&s_ncid=BN03146165"}},{"@id":"https://ci.nii.ac.jp/library/FA008797","@type":"foaf:Organization","foaf:name":"九州産業大学 図書館","rdfs:seeAlso":{"@id":"http://leaf.kyusan-u.ac.jp/mylimedio/search/search.do?target=local&mode=comp&category-mgz=1&category-book=1&annex=all&ncid=BN03146165"}},{"@id":"https://ci.nii.ac.jp/library/FA008811","@type":"foaf:Organization","foaf:name":"久留米大学 附属図書館 御井学舎分館","rdfs:seeAlso":{"@id":"http://lib.kurume-u.ac.jp/mylimedio/search/search.do?target=local&mode=comp&ncid=BN03146165"}},{"@id":"https://ci.nii.ac.jp/library/FA009042","@type":"foaf:Organization","foaf:name":"熊本学園大学 図書館","rdfs:seeAlso":{"@id":"https://lib-opac.kumagaku.ac.jp/mylimedio/search/search.do?target=local&mode=comp&ncid=BN03146165"}},{"@id":"https://ci.nii.ac.jp/library/FA012535","@type":"foaf:Organization","foaf:name":"釧路公立大学 附属図書館","rdfs:seeAlso":{"@id":"https://mbopac.kushiro-pu.ac.jp/webopac/ufirdi.do?ufi_target=ctlsrh&ncid=BN03146165"}},{"@id":"https://ci.nii.ac.jp/library/FA01258X","@type":"foaf:Organization","foaf:name":"姫路獨協大学 附属図書館","rdfs:seeAlso":{"@id":"http://lib3.himeji-du.ac.jp/"}},{"@id":"https://ci.nii.ac.jp/library/FA012670","@type":"foaf:Organization","foaf:name":"石巻専修大学 図書館","rdfs:seeAlso":{"@id":"https://opac.lib.senshu-u.ac.jp/iwjs0008isu/ctlsrh.do?ncid=BN03146165"}},{"@id":"https://ci.nii.ac.jp/library/FA014257","@type":"foaf:Organization","foaf:name":"奈良県立大学 附属図書館","rdfs:seeAlso":{"@id":"http://libweb.narapu.ac.jp/scripts/mgwms32.dll?MGWLPN=CARIN&wlapp=CARIN&WEBOPAC=1&i=1663808285571"}},{"@id":"https://ci.nii.ac.jp/library/FA014279","@type":"foaf:Organization","foaf:name":"北海道情報大学 図書館"},{"@id":"https://ci.nii.ac.jp/library/FA014563","@type":"foaf:Organization","foaf:name":"筑波技術大学 附属図書館 視覚障害系図書館","rdfs:seeAlso":{"@id":"http://library.k.tsukuba-tech.ac.jp/mylimedio/search/search.do?target=local&mode=comp&ncid=BN03146165"}},{"@id":"https://ci.nii.ac.jp/library/FA015340","@type":"foaf:Organization","foaf:name":"東日本国際大学 図書館","rdfs:seeAlso":{"@id":"https://shk-lib.opac.jp/opac/ncid_search?ncid=BN03146165"}},{"@id":"https://ci.nii.ac.jp/library/FA016649","@type":"foaf:Organization","foaf:name":"宮崎産業経営大学 附属図書館","rdfs:seeAlso":{"@id":"https://lib.miyasankei-u.ac.jp/opac/opac_openurl/?ncid=BN03146165"}},{"@id":"https://ci.nii.ac.jp/library/FA016809","@type":"foaf:Organization","foaf:name":"豊橋創造大学 附属図書館","rdfs:seeAlso":{"@id":"https://opac.sozo.ac.jp/webopac/ufirdi.do?ufi_target=ctlsrh&ncid=BN03146165"}},{"@id":"https://ci.nii.ac.jp/library/FA016933","@type":"foaf:Organization","foaf:name":"沖縄キリスト教学院 図書館","rdfs:seeAlso":{"@id":"https://ocjc-lib.opac.jp/opac/ncid_search?ncid=BN03146165"}},{"@id":"https://ci.nii.ac.jp/library/FA017197","@type":"foaf:Organization","foaf:name":"東海学園大学 図書館"},{"@id":"https://ci.nii.ac.jp/library/FA017277","@type":"foaf:Organization","foaf:name":"名古屋文理大学 図書情報センター"},{"@id":"https://ci.nii.ac.jp/library/FA017324","@type":"foaf:Organization","foaf:name":"関西国際大学 メディアライブラリー","rdfs:seeAlso":{"@id":"http://klbrsv.kuins.ac.jp/mylimedio/search/search.do?target=local&mode=comp&category-mgz=1&category-book=1&annex=all&ncid=BN03146165"}},{"@id":"https://ci.nii.ac.jp/library/FA017539","@type":"foaf:Organization","foaf:name":"東京純心大学 図書館","rdfs:seeAlso":{"@id":"https://t-junshinulib.opac.jp/"}},{"@id":"https://ci.nii.ac.jp/library/FA018972","@type":"foaf:Organization","foaf:name":"秋田看護福祉大学 附属図書館"},{"@id":"https://ci.nii.ac.jp/library/FA019818","@type":"foaf:Organization","foaf:name":"文京学院大学 ふじみ野図書館","rdfs:seeAlso":{"@id":"https://opac.bgu.ac.jp/gate?module=search&path=search&method=search&searchForm.library=true&searchForm.orderNumber=BN03146165"}},{"@id":"https://ci.nii.ac.jp/library/FA020409","@type":"foaf:Organization","foaf:name":"公立諏訪東京理科大学 図書館"},{"@id":"https://ci.nii.ac.jp/library/FA025038","@type":"foaf:Organization","foaf:name":"大原大学院大学 図書室"}],"dcterms:hasFormat":[{"@id":"https://dl.ndl.go.jp/pid/12066403","dc:date":"1985"}],"prism:publicationDate":["1985.11"],"dc:subject":["NDC8:336.9","NDLC:DH512"],"foaf:topic":[{"@id":"https://ci.nii.ac.jp/books/search?q=%E4%BC%9A%E8%A8%88%E5%AD%A6","dc:title":"会計学"}],"dcterms:hasPart":[{"@id":"urn:isbn:4481260645"},{"@id":"urn:isbn:4502112046"}]}]}