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Membongkar Akuntansi Double Entry Systems
Jurnal Akuntansi Multiparadigma, 2013 Double entry isa process of recording transactions that always involve at least two accounts ofwhich changes (increases or decreases) have consequences to maintain a balance equation.
Whedy Prasetyo
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A new paradigm of Luca Pacioli’s bookkeeping on blockchain phenomenon
Jurnal Akuntansi Aktual, 2023 The objective of this study is to examine the double and triple entry bookkeeping related to blockchain technology bookkeeping. The data we obtained for 30 articles from the database we searched for were provided by major publishers (Elsevier (www ...
Suham Cahyono +2 more
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Blockchain and its application to accounting
Intangible Capital, 2021 Purpose: In recent years Bitcoin has revolutionized the financial world. Its birth was made possible thanks to an innovative combination of certain pre-existing technology in computer networks and cryptography, which led to the existence of a transparent,
Eladio Pascual Pedreño +2 more
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Urgency Historical Tracing Reality Double-Entry Bookkeeping
Jurnal AKSI (Akuntansi dan Sistem Informasi), 2021 This study aims to explore the urgency of history exploration of Double-Entry Bookkeeping reality and methodology. The method used in this research is a critical literature study. The results showed that there is a fundamental issue (basic) in viewing of
Vaisal Amir, Yulis Diana Alfia
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A fatal case of belief in the possibilities of Venetian accounting in Julian Wieniawski’s humoresque Buchalterya podwójna [PDF]
Zeszyty Teoretyczne Rachunkowości, 2023 Purpose: The purpose of this article is to acquaint readers with Julian Wieniawski’s 1888 humoresque, the title motif of which is double-entry bookkeeping.Methodology/approach: The text is analyzed by interpreting the reasons for the main character’s ...
Sławomir Sojak
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Quality of data entry using single entry, double entry and automated forms processing--an example based on a study of patient-reported outcomes. [PDF]
PLoS ONE, 2012 BackgroundThe clinical and scientific usage of patient-reported outcome measures is increasing in the health services. Often paper forms are used.
Aksel Paulsen +2 more
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Did the ancient Romans have double-entry bookkeeping? [PDF]
Zeszyty Teoretyczne Rachunkowości, 2023 Purpose: The main purpose of the article is to establish whether the ancient Romans used double-entry bookkeeping. The secondary aim is to present a wide range of accounting vocabulary used by the Romans, which was later used by Venetian merchants and ...
Sławomir Sojak
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Double entry bookkeeping vs single entry bookkeeping
Bulletin of University of Agricultural Sciences and Veterinary Medicine Cluj-Napoca: Horticulture, 2016 : A financial management eficiently begin, primarily, with an accounting record kept in the best possible conditions, this being conditioned on the adoption of a uniform forms, rational, clear and simple accounting. Throughout history, there have been
Ileana Andreica
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Michele Da Colle’s account books (1462-63): the first example of double entry in Portugal?
De Computis, 2020 The title of this article puts forward the research question: can the books of the merchant Michele Da Colle be considered as the oldest example of the use of the double entry method in Portugal?
Ana Clarinda Cardoso, Joana Sequeira
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DIDACTIC ASPECTS OF TEACHING ACCOUNTING IN HIGHER SCHOOL
Vestnik MGIMO-Universiteta, 2013 The article considers didactic aspects of competence-based and interdisciplinary approaches to teaching accounting for university students. The author proves the necessity to improve the national accounting education aimed at cohesion of theory and ...
E. Y. Voronova
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