Results 261 to 270 of about 33,785 (294)

Solving the Mystery of Double Entry Bookkeeping

SSRN Electronic Journal, 2013
Double-entry bookkeeping (DEB) has been shown to be reliable. The first documentation of its usage dates to 1494 and it has been used since then without any significant changes, despite more than half a millennium having passed. From time to time, scholars have marvelled at the utility of DEB and have tried to elucidate the reasoning behind its ...
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Double-entry bookkeeping and single-entry bookkeeping: Their comparative advantages, complementarity and coexistence

Critical Perspectives on Accounting
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Double-Entry Bookkeeping 2: Books of Prime Entry, Accounting Systems and other Double-Entry Applications

2021
This chapter considers various different accounting systems. It illustrates the process that is used to record transactions on a daily basis in an accounting system. The chapter discusses three different systems: sales system, purchases system, and payroll system.
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Antecedents of double-entry bookkeeping and Buddhist Temple Accounting

Accounting History, 2014
This article extends Liyanarachchi (2009) by tracing evidence of Littleton’s (1927) seven antecedents of bookkeeping that may have supported the development of Buddhist Temple Accounting (BTA) in ancient Sri Lanka. The article contextualizes the seven antecedents within the socio-economic activities of the time, including the economic significance of ...
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Double-entry bookkeeping in the technique of milanese accounting

International Advances in Economic Research, 1997
retrieved again, the user is not aware that a change has occurred. In the accounting package used in this paper, a program was written to change information in the data file. When the accounting package was used to access the information in the data file, all the accounts balanced.
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The Origins of Double-Entry Bookkeeping

2017
Çift taraflı defter tutma düşüncesinin gerisinde yatan düşünce, son derece basittir, alacaklar bir tarafa ve borçlar da öbür tarafa olmak üzere her bir işlem iki ayrı deftere yazılır, gelirler sağ sayfada yer alırken harcamalar sol sayfaya yazılır. Günün sonuna gelindiğinde, bu defterin sağ ve sol sayfaları toplanır, her iki toplamın mutlaka birbirine ...
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Double-entry bookkeeping

2023
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Bookkeeping, but not for profit: A special form of double entry in a 16th century Venetian charity

British Accounting Review, 2023
Maria Lusiani, Marco Vedovato
exaly  

Double-entry Bookkeeping for Non-financial Performance - CO2 Emissions Integrated in Bookkeeping

Academy of Management Proceedings, 2023
Sander Renes, Jilde Garst
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The emergence of double-entry bookkeeping in Tuscan firms of the thirteenth and fourteenth centuries

Accounting History, 2021
Angela Orlandi
exaly