Results 21 to 30 of about 307,690 (162)

The Double-entry Bookkeeping Committee of 1914 and the Brazilian Public Accounting System

open access: yesRevista Contabilidade & Finanças, 2014
The history of Brazilian accounting has not been explored at length. Through a historical survey, this article presents the history of the Double-entry Bookkeeping Committee of 1914.
Tiago Villac Adde   +3 more
doaj   +1 more source

Théorie comptable de la monnaie et de la finance

open access: yesRevue de la Régulation, 2022
This phd dissertation aims at demonstrating that the invention of double entry bookkeeping in Italy in the early 14th century, paved the way to modern credit money.
Maxime Izoulet
doaj   +1 more source

Analyzing the Recording Practices in Accounting of Micro and Small Businesses: The Case of the Philippines

open access: yesReview of Business and Economics Studies
This study delves into the recording practices in accounting within micro- and small businesses, with the aim of addressing the neglect of proper practices due to factors such as limited knowledge and regulatory oversight.
April S. Borromeo, Rejean J. Cervantes
doaj   +1 more source

“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   +1 more source

Single- and double-entry volume equations for Crimean pine stands in Kastamonu Regional Directorate of Forestry

open access: yesTurkish Journal of Forestry, 2018
The aim of this study was to develop single- and double-entry over-bark and under-bark stem volume equations for pure and natural Crimean pine (Pinus nigra J.F.Arnold subsp. pallasiana (Lamb.) Holmboe) stands in Kastamonu Regional Directorate of Forestry.
Oytun Emre Sakıcı   +2 more
doaj   +1 more source

Bookkeeping techniques in historical perspective

open access: yesCopernican Journal of Finance & Accounting, 2013
Accounting history researchers agree on the fact that a double accounting system is not an invention of one man, or by chance. This is probably the result of tests and experiments carried out by a number of merchants and bankers in various Italian cities.
Aleksandra Banaszkiewicz
doaj   +1 more source

The entry of unclosed autophagosomes into vacuoles and its physiological relevance.

open access: yesPLoS Genetics, 2022
It is widely stated in the literature that closed mature autophagosomes (APs) fuse with lysosomes/vacuoles during macroautophagy/autophagy. Previously, we showed that unclosed APs accumulated as clusters outside vacuoles in Vps21/Rab5 and ESCRT mutants ...
Zulin Wu   +17 more
doaj   +1 more source

COMPARISON OF EFFECTIVENESS OF CLUSTER MAPPING, FLOW CHARTING, AND DOUBLE/ TRIPLE ENTRY ON TEACHING WRITING SKILL

open access: yesLitera, 2019
The study was aimed to examine the effectiveness of three writing techniques, namely Cluster Mapping, Flow Charting, and Double/ Triple Entry in improving the students’ writing skill.
Daniar Sofeny
doaj   +1 more source

The Effect of Reducing Vibration Of Lathe to Aisi 4340 Surface Roughness

open access: yesJurnal Teknik Mesin, 2023
One of the quality affected factors of machined products is surface roughness, which is affected by several factors, like force and vibration. Vibration is the derivation of deflection.
Gilang Awan Yudhistira   +4 more
doaj   +1 more source

As partidas dobradas nos E.U.A.: discussões e tendências

open access: yesTeuken Bidikay, Revista Latinoamericana de Investigación en Organizaciones Ambiente y Sociedad, 2015
Este trabajo tiene el propósito de discutir algunos intentos científicos para relegar a un segundo plano, la metodología de partida doble en la contabilidad de los Estados Unidos, teniendo en cuenta las tensiones contable-culturales causadas entre Europa
Valerio Nepomuceno
doaj  

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