Results 1 to 10 of about 33,785 (294)

Urgency Historical Tracing Reality Double-Entry Bookkeeping

open access: yesJurnal 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 Alfia
doaj   +4 more sources

Double entry bookkeeping vs single entry bookkeeping

open access: yesBulletin 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
doaj   +3 more sources

Did the ancient Romans have double-entry bookkeeping? [PDF]

open access: yesZeszyty 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
doaj   +2 more sources

Benedetto cotrugli on double entry Bookkeeping

open access: yesDe Computis, 2018
(Benedetto Cotrugli sulla contabilità in Partita Doppia) In 1458, a former international merchant, Benedetto Cotrugli, wrote a 200-page manual on how to be a successful merchant: Libro de Larte dela Mercatura (Book of the Art of Trade).
Alan Sangster, Franco Rossi
doaj   +3 more sources

PENGARUH PERKEMBANGAN BASIS DATA RELASIONAL TERHADAP TEKNIK DOUBLE ENTRY BOOKKEEPING [PDF]

open access: yesJurnal Akuntansi dan Keuangan, 1999
The emergence of such prediction as to say that with the coming data relational basis to eliminate the data redundancy would cause the accounting double entry bookkeeping to be left behind.
Setyarini Sentosa, Maya Fransisca
doaj   +2 more sources

“De Raphaeli: Venetian Double Entry Bookkeeping in 1475”

open access: yesDe Computis, 2019
“De Raphaeli: Venetian Double Entry Bookkeeping in 1475” de Alan Sangster (Aberdeen University, UK). Comentario realizado por: Esteban Hernández Esteve (Comisión de Historia de la Contabilidad de AECA).
Alan Sangster
doaj   +2 more sources

Anomaly detection in double-entry bookkeeping data by federated learning system with non-model sharing approach [PDF]

open access: yesScientific Reports
Anomaly detection is crucial in financial auditing, yet effective detection often requires large volumes of data from multiple organizations. However, confidentiality concerns hinder data sharing among audit firms.
Sota Mashiko   +4 more
doaj   +2 more sources

A fatal case of belief in the possibilities of Venetian accounting in Julian Wieniawski’s humoresque Buchalterya podwójna [PDF]

open access: yesZeszyty 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
doaj   +1 more source

Correction: Anomaly detection in double-entry bookkeeping data by federated learning system with non-model sharing approach [PDF]

open access: yesScientific Reports
Sota Mashiko   +4 more
doaj   +2 more sources

A new paradigm of Luca Pacioli’s bookkeeping on blockchain phenomenon

open access: yesJurnal 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
doaj   +1 more source

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