Ternary bookkeeping by F. V. Ezerski (1836-1916)
AbstractThe article remembers the 140th anniversary of the first publication of a formal bookkeeping system ‘Accounting by ternary entry’ by the F. V. Ezerski. This system was an innovation of bookkeeping practice then. It permits the complex information of the assets and liabilities changes and of the changes in income and cash flow as well. Past formal bookkeeping systems were striving to simplify the journalizing and posting processes of accounting figures by spreading the potential of information.
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Bibliographic InfoArticle provided by University of Economics, Prague in its journal Český finanční a účetní časopis.
Volume (Year): 2011 (2011)
Issue (Month): 1 ()
Postal: Český finanční a účetní časopis, Vysoká škola ekonomická v Praze, nám. W. Churchilla 4, 130 67 Praha 3
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