The Genesis of Double Entry Bookkeeping

Sangster, A. (2016). The Genesis of Double Entry Bookkeeping. The Accounting Review, 91(1), 299-315.

Type

Journal article

Intellectual base

Primary research

Year

2016

DOI

10.2308/accr-51115

Link

https://doi.org/10.2308/accr-51115

Cited from

computer_science

Cited by

1 citation across 1 artifact.

Primes

• Self Checking
  • In accounting, double-entry bookkeeping records every transaction twice, and the requirement that the books balance is the comparator.

Verification

This reference passed the adversarial substantiation pipeline: it was checked to exist and to support the claim it is attached to. See how references were verified.

Registry ID ref:26b468f1def4 · see in the full table