haku: @indexterm bookkeeping / yhteensä: 55
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Tekijä: | Mattessich, R. |
Otsikko: | Accounting and the input-output principle in the prehistoric and ancient world. |
Lehti: | Abacus
1989 : SEP, VOL. 25:2, p. 74-84 |
Asiasana: | ACCOUNTING BOOKKEEPING HISTORY |
Kieli: | eng |
Tiivistelmä: | Accounting interpretations of prehistoric, i.e. pre-writing record keeping, related to fundamental and derived duality. Plain and complex token shapes as accounts. Tokens. Commodities. Input-output principles from ancient Mesopotamia to the 20th century. 2 kinds of accounting duality. Social reality and duality. Internal or intra-entity and external or inter-entity flows. Hierarchy of archaic accounts. Origin of double entry record keeping. Prehistoric accounting and later developments. A Figure illustrates accounting matrix of physical inter-entity and abstract intra-entity flows. |
SCIMA