haku: @indexterm Bookkeeping / yhteensä: 55
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| Tekijä: | Fraser, I. |
| Otsikko: | Triple-entry bookkeeping: a critique |
| Lehti: | Accounting and Business Research
1993 : SPRING, VOL. 23:90, p. 151-158 |
| Asiasana: | BOOKKEEPING ACCOUNTING METHODOLOGY |
| Kieli: | eng |
| Tiivistelmä: | This paper reviews Ijiri's proposals for triple-entry bookkeeping systems. The first part summarizes the essential elements of Ijiri's proposals. Ijiri examines two different versions of triple-entry bookkeeping - temporal and differential. This paper concentrates on differential triple-entry bookkeeping. It is concluded that differential bookkeeping may be imperfect in terms of Ijiri's own logical criteria. Potential usefulness is also examined, and it is concluded that this is at best problematic. |
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