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Author: | Scorgie, M. E. |
Title: | Indian imitation or invention of cash-book and algebraic double entry. |
Journal: | Abacus
1990 : VOL. 26:1, p. 63-70 |
Index terms: | ACCOUNTING BOOKKEEPING ALGEBRA INDIA HISTORY |
Language: | eng |
Abstract: | Definition of double-entry: cash-book and algebraic systems and examination whether Indians imitated or adopted Mogul bookkeeping systems. Cash-book double-entry. Algebraic double-entry. Computation rules. Indian double-entry. Use of bahi-khata. Research. Alexander Hamilton, the orientalist. Two 19th century lexicographers. |
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