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Double entries in GSC-II

, 2002
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Properties of double-entry bookkeeping

Properties of double-entry bookkeeping
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The Origin of Double Entry Bookkeeping

The Origin of Double Entry Bookkeeping
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Double Entry Bookkeeping.

Journal of Education, 1990
The last chapter demonstrated how any transaction will have two effects on a balance sheet. You should now be able to identify which assets and/or sources of finance are affected by different transactions. In this chapter we will introduce a more efficient way of recording transactions than redrafting a balance sheet after each one.
George Bright, Michael Herbert
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Predecessors of Double-Entry Accounting [PDF]

Accounting and Finance, 2013
The article covers analysis of some historically significant issues of accounting development in the home-country of contemporary accounting made with reference to the archived materials found in Italy. In particular, the issue of purpose and order of taking entries in the book titled 'RICORDANZE' ('Memorials') has been considered.
Mykhaylo Kuter, Maryna Gurskaya, Artem Musaelyan   +2 more
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Information Content of Double Entry

Auditor, 2016
The paper presents the interpretation of double-entry accounting as a system consisting of three elements (a double record structure, accounting, accounts, equality of numerical values of the two parts of the record), shows the location of double entry in the process of obtaining and transforming information about economic processes.
Aleksey Kovalev, null Ковалев
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Double entry multidimensional accounting

Omega, 1986
Abstract This paper presents a model of double entry multidimensional accounting in ‘physical terms’ using vectors of property rights. Property accounting gives a valuation-free description of the property transactions underlying the value transactions of ordinary accounting. Thus it avoids the valuation controversies of value accounting.
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Double Entry Book Keeping: A Conversation

The Economic and Labour Relations Review, 2012
AbstractThe following is an edited version of a conversation between Jane Gleeson-White and Geoff Harcourt about Jane’s book, Double Entry. This conversation was part of UNSWriting and presented at Io Myers Studio by the Creative Practice and Research Unit in the School of the Arts and Media, Faculty of Arts and Social Sciences, UNSW. UNSWriting brings
Jane Gleeson-White, Geoff Harcourt
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