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Properties of double-entry bookkeeping

open access: yesProperties 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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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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Predecessors of Double-Entry Accounting [PDF]

open access: possibleAccounting 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   +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 Data Entry: What Value, What Price?

Controlled Clinical Trials, 1998
We challenge the notion that double data entry is either sufficient or necessary to ensure good-quality data in clinical trials. Although we do not completely reject that notion, we quantify some of the effects that poor quality data have on final study results in terms of estimation, significance testing, and power.
S, Day, P, Fayers, D, Harvey
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