Results 81 to 90 of about 35,414 (204)

When Debit=Credit. The balance constraint in bookkeeping, its causes and consequences for accounting [PDF]

, 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 ...
Renes, S. (Sander)
core  

Implementation of Digitalization of Bookkeeping Based on Accounting Computerization

Golden Ratio of Data in Summary
This study examined the implementation of Microsoft Excel-based bookkeeping digitalization in the Ngargoretno Village-Owned Enterprise (BUMDes) for the 2023 period. The sample used in this study was the Ngargoretno BUMDes, which oversees seven small and medium enterprises (SMEs): Kopi Merah, Kopi Liar, Kopi Arabica, Gula Semut, Teh Sangit, Jahe Instan,
Muhammad Nuur Farid Thoha, Mia Ismiati
openaire   +1 more source

The books cannot be closed unless the debits equal the credits. -- double bookkeeping and the textual construction of organizations

, 1998
This paper describes how double entry bookkeeping participates to accounting's textual construction of organizations. It first outlines the historical background of the technique, then describes the rationale of double entry, then and finally discusses ...
Corvellec, Hervé,
core  

Search for a New Conceptual Bookkeeping Model: Different Levels of Abstraction [PDF]

, 1999
Nowadays, every bookkeeping system used in practice is automated. Most bookkeeping software and integrated information systems are based on databases. In this paper, we develop a new conceptual bookkeeping model which is not based on manual techniques ...
van Groenendaal, W.J.H., Sweere, A.M.J.
core  

Accounting for human rights : doxic health and safety practices - the accounting lessons from ICL

, 2010
This paper is concerned with a specific human right - the right to work in a safe environment. It sets out a case for developing a new form of account of health and safety in any organisational setting.
Taylor, Philip, Andrea Coulson, Phil Taylor, Coulson, A.B., Cooper, C., Christine Cooper, Taylor, P.   +6 more
core   +1 more source

The Establishment of Risk Evaluation Index System for Small- and Medium-Sized Agency Bookkeeping Companies. [PDF]

Comput Intell Neurosci, 2022
Wu Q, Zhang X.
europepmc   +1 more source

Literacy of Management: Around Bookkeeping in the Formal Course of Study

, 2018
Both around and after WWII, bookkeeping used to be required and taught in junior high schools as the formal course of study in Japan. But the vocational course which included it had been downgraded into one of the optional classes since 1958. As more and
林, 徹
core  

Job tasks of the beginning accounting and bookkeeping worker compared with the content of the high school accounting and bookkeeping curriculum

, 1976
The problem. The present accounting and bookkeeping curriculum does not adequately prepare the student for employment as a beginning accounting and bookkeeping worker.
Reap, Margaret Casey
core  

A Study on The Impact of Digitalization on Bookkeeping and Accounting Systems

Abstract The present study investigates how progressive digitalization has transformed bookkeeping and accounting practice in the Indian regulatory and business environment. Traditional paper-based ledgers have given way to cloud-based platforms, ERP systems, OCR-driven document capture, and real-time government compliance portals.
Sonawane, Srushti, Patil Birje, Snehal
openaire   +3 more sources

Environmental Accounting System Model Based on Artificial Intelligence Blockchain and Embedded Sensors. [PDF]

Comput Intell Neurosci, 2022
Zhang W, Zhu M.
europepmc   +1 more source