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Basics of Accounting

2021
This textbook introduces you to international bookkeeping and accounting. It is designed as self study materials and covers the syllabus of an introductory class in accounting. After studying the Basics, you are well prepared to keep bookkeeping records and prepare financial statements like the balance sheet, the income statement, the cash flow ...
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Early Bookkeeping and its Development into Accounting

Business History Review, 1960
The transition from simple record keeping to accounting more or less in the form we know it today took many hundreds of years, though most of the basic developments had occurred by early Renaissance times. The advance of the art was intimately linked with a growing literature, the advancement of status, and other recognizable signs of maturing ...
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Bookkeeping, accounting, calculative practice: the sociological suspense of calculation

Critical Perspectives on Accounting, 2003
Abstract While accounting has recently been very interested in sociology, sociology has, since Weber, largely neglected accounting. This paper reviews the sociology of accounting and calculative practice that has been established outside academic sociology by accounting scholars.
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THE SCIENCE OF ACCOUNTS: BOOKKEEPING ROOTED IN THE IDEAL OF SCIENCE

Accounting Historians Journal, 1998
This paper presents the discourse of the “science of accounts” as it developed in 19th century U.S. accounting literature. The paper initially emphasizes the meaning which the term “science of accounts” had during this period. In addition, it presents the contemporary belief that this science helped reveal the essential economic ontology, which ...
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Double-entry bookkeeping in the technique of milanese accounting

International Advances in Economic Research, 1997
retrieved again, the user is not aware that a change has occurred. In the accounting package used in this paper, a program was written to change information in the data file. When the accounting package was used to access the information in the data file, all the accounts balanced.
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Basic Bookkeeping and Accounting for the Private Practitioner

2017
Running a practice with sound financial management practices is not as complex as many believe. The concepts require basic math skills and the establishment of an infrastructure that provides an awareness of what is happening financially in the business.
Jeffrey Zimmerman, Diane V. Libby
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Chinese bookkeeping systems: a study of accounting adaptation and change

Accounting, Business & Financial History, 2003
The evolution of bookkeeping methods is one of the main features in the advance of Chinese accounting over several thousand years. This paper outlines the invention and application of Chinese-style bookkeeping methods from a historical perspective. With an emphasis on the rise and fall of the ‘increase-decrease’ bookkeeping method in the mid-1960s to ...
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Influence of computerized accounting systems on bookkeeping conceptual framework

2011 2nd International Conference on Artificial Intelligence, Management Science and Electronic Commerce (AIMSEC), 2011
Based on manual accounting program, traditional accounting bookkeeping system construct its concept framework and methods focused on manual accounting characteristics, which purpose is to provide regular and financial accounting information based on currency measurement.
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Accounting Identities: More Than Just Bookkeeping Conventions

2006
During a distinguished career, Basil Moore has made numerous important contributions to macroeconomics and monetary economics, and is renowned as the progenitor of the ‘horizontalist’ analysis of endogenous money. More recently, he has embraced complexity theory as part of an ongoing effort to understand macroeconomics as an evolving, path-dependent ...
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A COMPREHENSIVE REVIEW OF THE IMPACT OF ARTIFICIAL INTELLIGENCE ON MODERN ACCOUNTING PRACTICES AND FINANCIAL REPORTING

Computer Science & IT Research Journal
The rapid integration of artificial intelligence (AI) into various industries has catalyzed transformative changes in accounting practices and financial reporting.
Temitayo Oluwaseun Jejeniwa   +2 more
semanticscholar   +1 more source

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