Abstracting and IndexingРИНЦReferativny Zhurnal VINITI RAS Worldcat Google Scholar Online availableEastvieweLIBRARY.RU Biblioclub |
What date is to be considered a «birthday» of the double-entry bookkeeping
Available online: 19 December 2011 Subject Heading: PAGES OF HISTORY JEL Classification:
The history of double-entry bookkeeping are studied. Independent stage - double entry system is selected. Role of the balance of account, capital account, balance sheet results, balance sheet accounts is designated One of the first examples of double-entry bookkeeping is shown. Keywords: double entry, balance of account, capital account, the balance of results, balance accounts, the trial balance sheet accounts, double-entry bookkeeping |
ISSN 2311-9381 (Online)
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