Ternary bookkeeping by F. V. Ezerski (1836-1916)
The 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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Volume (Year): 2011 (2011)
Issue (Month): 1 ()
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