Causality as the foundation of the double-entry accounting, Issue 73Graduate School of Business, Stanford University, 1966 - 34 pages |
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able to recognize absolutely perfect anticipated decrement Arthur Cayley asset classification Building 40 Capital BUSINESS Stanford University Capital 30 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 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 firm Ford Foundation formal system Head Office HUGH JACKSON LIBRARY increments and decrements Inventories $10 Inventories 20 Loans JACKSON LIBRARY GRADUATE LIBRARY GRADUATE SCHOOL Loans 40 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