Results 71 to 80 of about 35,414 (204)

The Behavior Accounting As A History : Perspective Single And Double Entry Bookkeeping: PERSPECTIVE SINGLE AND DOUBLE ENTRY BOOKKEEPING

open access: yes, 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.
Rofik, Mohammad, Yandari, Aprilya Dwi
core   +1 more source

The Cash Flow Accounting and the Matrix Bookkeeping

open access: yes, 2000
The traditional double entry bookkeeping has a very important fault that it can not grasp the corporate economic activities and fund movements in totality because each book and financial statements are separated. The matrix bookkeeping has advantage that
上野, 清貴
core  

THE RISE AND FALL OF DEBIT-CREDIT BOOKKEEPING IN CHINA: HISTORY AND ANALYSIS

open access: yes, 1998
This paper presents a century-long history of the debit-credit method of double-entry bookkeeping in China. Since introduced to China at the turn of this century, debit-credit bookkeeping has gone through many years of turbulence until 1992, when the ...
Shimin Chen
core   +1 more source

E-Commerce Activities Carried Out by Natural Persons. Accounting and Tax Treatment

open access: yesCECCAR Business Review
Nowadays, more and more Romanians do their shopping online, accessing various websites where individual persons/legal entities display the products they want to sell.
Elena STĂNCIULESCU
doaj   +1 more source

THE RELATIONSHIP OF THE ACCOUNTING LAW WITH THE MODERN SOCIETY AND THE PRESENT-DAY KNOWLEDGE ECONOMY [PDF]

open access: yesChallenges of the Knowledge Society, 2011
The relevance of the accounting information in the knowledge of the company’s patrimonial situation is not only a problem of economic theory, but also of accounting law.
IACOB BACIU
doaj  

Aligning climate scenarios to emissions inventories shifts global benchmarks. [PDF]

open access: yesNature, 2023
Gidden MJ   +9 more
europepmc   +1 more source

“THREEFOLD BOOKKEEPING” BY MATTHÄUS SCHWARZ

open access: yes, 1982
In 1518, when nothing but Paciolo's “Summa” had been printed in the world of bookkeeping, Matthäus Schwarz, who was a bookkeeper of the Fuggers, wrote a manuscript on bookkeeping known as “Threefold Bookkeeping.” This manuscript showed an illustration of
Kiyoshi Inoue
core   +1 more source

EVOLUTION OF ACCOUNTING SINCE LUCA PACIOLO

open access: yesEssays in Economic and Business History, 2005
In 1494 Luca Paciolo, an Italian monk, undertook to summarize contemporary mathematical knowledge. His treatise included "De Computis et Scripturis," thirty-six chapters on bookkeeping as practiced in Venice.
Jerome DeRidder
doaj   +2 more sources

MSMEs Bookkeeping Capabilities for Accounting Information Transparency

open access: yesInternational Journal of Current Science Research and Review
MSMEs contribute 60% to gross domestic income, MSMEs also absorb labor and collect investment. However, of the total percentage of banking credit, MSMEs only get 20%. Banks experience difficulties in disbursing credit due to a lack of information on debtors who are worthy of financing.
Desak Rurik Pradnya Paramitha, Nida   +2 more
openaire   +1 more source

Implementation of financial reports based on SAK EMKM at the convection Tembung

open access: yesJurnal Akademi Akuntansi
Purpose: This study aims to analyze the implementation of Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) at Sahabat Convection Business located in Pasar IV Tembung and to identify the factors that support and hinder its ...
Ginda Hamonangan Lubis   +2 more
doaj   +1 more source

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