Causality as the foundation of the double-entry accounting, Issue 73Graduate School of Business, Stanford University, 1966 - 34 pages |
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Page 3
... total value . For example , the $ 100 ( million ) total value of the assets of a firm may be classified first by the types of physical characteristics of the assets and second by the types of claims on the assets such as follows : ( Dr ...
... total value . For example , the $ 100 ( million ) total value of the assets of a firm may be classified first by the types of physical characteristics of the assets and second by the types of claims on the assets such as follows : ( Dr ...
Page 6
... total value of the assets as well as its changes . To be able to classify the total value of the assets as well as its changes in two different ways . However , under the causal double - entry , we must have , in addition to 1 i ) and ...
... total value of the assets as well as its changes . To be able to classify the total value of the assets as well as its changes in two different ways . However , under the causal double - entry , we must have , in addition to 1 i ) and ...
Page 7
... total value of assets independently and the duality is attained by subjecting the increment or the decre- ment to two different classification systems . On the other hand , the causal double - entry treats increments and decrements as ...
... total value of assets independently and the duality is attained by subjecting the increment or the decre- ment to two different classification systems . On the other hand , the causal double - entry treats increments and decrements as ...
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Common terms and phrases
able to recognize absolutely perfect accounting literature anticipated decrement Arthur Cayley asset classification Building 40 BUSINESS Stanford University Capital Cash $10 Payables causal double-entry system causal multiple-entry causal relationship cause-and-effect relationship change in assets classificational double-entry system classificational viewpoint column immediately convention cost principle credit side current double-entry bookkeeping debit side decrement in assets decrement in cash different classification double classification DOUBLE-ENTRY ACCOUNTING double-entry bookkeeping system double-entry double Double-Entry Equity Classification double-entry seems double-entry system lies double-entry treats duality is attained example firm Ford Foundation formal system Head Office increments and decrements Inventories $10 Inventories 20 Loans JACKSON LIBRARY GRADUATE LIBRARY GRADUATE SCHOOL Loans 40 look measure or value negative entries Pacioli's Payables $10 quadruple-entry Receivables 20 Accruals recognize the causal relates an increment SCHOOL OF BUSINESS STANFORD BUSINESS LIBRARY Stanford University April thinking method tional Double-Entry total value types of double-entry University April 1966 Warehouse Yuji Ijiri