Business Accounting at Fengshengtai in Late Imperial China: Is There New Evidence of Double-Entry Bookkeeping? [PDF]
Business History Review, 2023 This article analyzes the accounting treatment of sales and purchasing at the Fengshengtai Company (丰盛泰号), a salt trader from Shanxi Province. We find evidence of “dualled entry” bookkeeping in that all transactions were recorded twice.
Matthew Lowenstein, Shuji Cao
openalex +2 more sources
T-account as a device of rhetoric - positive and negative numbers in double-entry bookkeeping
International Journal of Critical Accounting, 2021 In an accounting procedure, using the negative numbers when computing profit/loss cannot be avoided. Accounting cannot avoid plus and minus.
Masaya Fujita
+5 more sources
Enlisting accounting history in the contest between competing visions of accounting systems: Tommaso Zerbi and the origin of double-entry bookkeeping [PDF]
, 2020 Biographical research has attracted a significant level of interest from the accounting history community. Nevertheless, most of these studies are focused on documenting the life and work of renowned accounting scholars and practitioners.
Valerio Antonelli +3 more
openalex +2 more sources
Exploring the Methods of Artificial Intelligence Development on Accounting Bookkeeping System [PDF]
Journal of Physics: Conference Series, 2021 Abstract Today, information technology such as artificial intelligence and big data is developing at a rapid pace, and the requirements for financial professionals are also evolving with the times. The role of accountants is quietly changing in enterprises.
Liu Mei-ying
openalex +3 more sources
Cymbeline: Arithmetic, Double-Entry Bookkeeping, Counts, and Accounts [PDF]
Sederi, 2013 The importance of commercial arithmetic and double-entry bookkeeping (or “debitor and creditor” accounting) has been traced in The Merchant of Venice, Othello, the Sonnets, and other works of Shakespeare and his contemporaries. But even though both are explicitly cited in Cymbeline (the only Shakespeare play other than Othello to invoke double-entry by
Patricia G. Parker
openalex +2 more sources
Accounting Vouchers and Principles of Bookkeeping
, 2015 The current regulations and practices related to accounting vouchers and bookkeeping in Poland, including cross-cutting tax regulations, were assessed and compared with selected EU countries (France, Germany and UK). The study was undertaken at the request of the Polish Ministry of Finance, and funded under the Financial Reporting Technical Assistance ...
Irena Olszewska, Monika Wołczyńska
openalex +5 more sources
When Debit=Credit, The Balance Constraint in Bookkeeping, Its Causes and Consequences for Accounting [PDF]
SSRN Electronic Journal, 2020 This paper studies the balance constraint (debit=credit) in bookkeeping, its causes and its consequences for accounting. Balance in the ledger is shown to: 1) imply balance in journal entries and vice versa; 2) link the value definitions in the earnings statement and balance sheet; 3) have direct implications for valuation puzzles encountered in ...
Sander Renes
openalex +3 more sources
Investigation of Factors Affecting Bangkok Urban Residents' Behaviour of Bookkeeping for Household Accounts [PDF]
, 2014 This research paper, based on demographic variables, is aimed to study the behaviour of bookkeeping for household accounts of residents living in urban communities in Dusit District, Bangkok and to investigate factors that affected the behavior of bookkeeping.
Anocha Kimkong
openalex +3 more sources
The BEHAVIOR ACCOUNTING AS A HISTORY : PERSPECTIVE SINGLE AND DOUBLE ENTRY BOOKKEEPING
Wacana Equiliberium (Jurnal Pemikiran Penelitian Ekonomi), 2019 At this writing has the purpose of how accounting behavior viewed in terms of history if there is accounting treatment with the perspective of single and double entry bookkeeping. The type of research carried out in the study is descriptive, by describing the results of sources obtained from secondary data and documentation data collection techniques ...
Aprilya Dwi Yandari
openalex +5 more sources
Retracted: Parallel Bookkeeping Path of Accounting in Government Accounting System Based on Deep Neural Network [PDF]
Journal of Electrical and Computer Engineering, 2022 Journal of Electrical and Computer Engineering
openalex +3 more sources