Nowadays, every bookkeeping system used in practice is automated. Most bookkeeping software and integrated information systems are based on databases. In this paper, we develop a new conceptual bookkeeping model which is not based on manual techniques, but which is applicable in a database environment. The model is designed as a composition of equations. The starting-point of these equations is the well-known accounting equation. In the development of the model, several levels of abstraction are distinguished: from an abstract level to a more concrete level. Every level of abstraction is described by one equation. This equation has both an input-function and an output-function. With the development of this model, the gap between the bookkeeping literature and bookkeeping practice has been reduced.
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Paper provided by Tilburg University, Center for Economic Research in its series Discussion Paper with number
109.
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Find related papers by JEL classification: M40 - Business Administration and Business Economics; Marketing; Accounting - - Accounting - - - General M41 - Business Administration and Business Economics; Marketing; Accounting - - Accounting - - - Accounting
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