المؤلفون: Elena STĂNCIULESCU

المصدر: CECCAR Business Review, Vol 5, Iss 4, Pp 15-26 (2024)

مصطلحات موضوعية: e-commerce, authorized natural persons, single-entry bookkeeping, double-entry bookkeeping, Economic history and conditions, HC10-1085, Finance, HG1-9999

وصف الملف: electronic resource

Relation: https://www.ceccarbusinessreview.ro/e-commerce-activities-carried-out-by-natural-persons-accounting-and-tax-treatment-a381d/download-PDF/; https://doaj.org/toc/2668-8921

URL الوصول: https://doaj.org/article/c07a2a5394924fd18b757a537a7cfd0e

المؤلفون: Hasanah, Uswatun, Rasyiqah, Siti Zharfa, Mawaddah, Wirda, Muda, Iskandar

المصدر: Journal of Positive School Psychology; 2022, Vol. 6 Issue 3, p2388-2394, 7p

مصطلحات موضوعية: ACCOUNTING cycle, FINANCIAL statements, COLLEGE students, ACCOUNTING standards, SINGLE entry bookkeeping

المؤلفون: Sormin, Karneji Sumarlin Bucika, Afrida, Theresia Berlian, Muda, Iskandar

المصدر: Journal of Positive School Psychology; 2022, Vol. 6 Issue 3, p2380-2387, 8p

مصطلحات موضوعية: GOVERNMENT accountability, SINGLE entry bookkeeping, BUSINESS enterprises, ACCOUNTING standards, COST

المؤلفون: Bloom, Robert¹ (AUTHOR) rbloom@jcu.edu, Solotko, John¹ (AUTHOR)

المصدر: Accounting Education. Sep2005, Vol. 14 Issue 3, p239-269. 31p. 1 Chart.

مصطلحات موضوعية: *ACCOUNT books, *SINGLE entry bookkeeping, *ACCOUNTING, *BUSINESS records, *GENERAL ledger

المؤلفون: Lee, Geoffrey Alan¹

المصدر: Abacus. Dec73, Vol. 9 Issue 2, p137-155. 19p.

مصطلحات موضوعية: *BOOKKEEPING, *SINGLE entry bookkeeping, *ACCOUNT books, *GOING concern (Accounting), *CORPORATE profits, HISTORY

مصطلحات جغرافية: ITALY

المؤلفون: Ferreira, Liliana Emanuela Alves

المساهمون: Rodrigues, Lúcia Lima, Universidade do Minho

مصطلحات موضوعية: História da contabilidade, Organizações religiosas e de ensino, Burocracia profissional, Livros de contabilidade, Contabilidade, Unigrafia, Digrafia, Prestação de contas, Accounting history, Religious and theaching organizations, Professional bureaucracy, Accounting books, Accounting, Single entry bookkeeping, Double entry bookkeeping, Accountability, Ciências Sociais::Economia e Gestão

وصف الملف: application/pdf

Relation: 201697769

الاتاحة: http://hdl.handle.net/1822/46548

المؤلفون: Sangster, Alan

المصدر: Revista Facultad de Ciencias Económicas; Vol. 26 Núm. 2 (2018); 145-168 ; 1909-7719 ; 0121-6805

مصطلحات موضوعية: Accountability, double-entry bookkeeping, fund transfer between accounts, single-entry bookkeeping, Rendición de cuentas, transferencia de fondos entre cuentas, teneduría de libros por partida doble, teneduría de libros por partida dual, teneduría de libros por partida simple, Prestação de contas, transferência de fundos entre contas, escrituração das partidas dobradas, escrituração de partida simples

وصف الملف: application/pdf; application/xml

Relation: http://revistas.unimilitar.edu.co/index.php/rfce/article/view/3860/2958; http://revistas.unimilitar.edu.co/index.php/rfce/article/view/3860/3067; Barber, M. (1994). The new knighthood: A history of the order of the temple. Cambridge: Cambridge University Press.; Besta, F. (1909/2007). La ragioneria (2.ª ed., 3 vols.). Roma: Rirea.; Bisson, T. N. (1989). Medieval France and her Pyrenean neighbours: Studies in early institutional history. Londres: The Hambledon Press.; Cajori, F. (1993). A history of mathematical notations. Nueva York: Dover Publications Inc.; De Roover, R. (1937). Aux origines d'une technique intellectuelle: la formation et expansion de la comptabilité à partie double. Annales D'Histoire Économique et Sociale, 9, 270-298.; De Roover, R. (1938). Characteristics of bookkeeping before Paciolo. The Accounting Review, 13(2), 144-149.; De Roover, R. (1955). New perspectives on the history of accounting. The Accounting Review, 30(3), 405-420.; De Roover, R. (1956). The development of accounting prior to Luca Pacioli according to the account-books of mediaeval merchants. En A. C. Littleton y B. S. Yamey (eds.), Studies in the history of accounting (pp. 114-174). Londres: Sweet and Maxwell.; De Roover, R. (1971). The organisation of trade. En M. M., Postan, E. E. Rich y E. Miller (eds.), The Cambridge Economic History of Europe from the Decline of the Roman Empire (vol. 3, pp. 42-118). Cambridge: Cambridge University Press.; Delisle, L. (1889). Mémoire sur les opérations financières des templiers. París: Imprimerie Nationale.; Edler de Roover, F. (1941). Partnership accounts in twelfth century Genoa. Bulletin of the Business Historical Society, 15(6), 87-92. https://doi.org/10.2307/3110601; Flori, L. (1636/1677). Trattato del modo di tenere il libro doppio domestic col suo esemplare. Roma: Lazzari Varese.; Galassi, G. y Mattessich, R. (2004). Italian accounting research in the first half of the 20th century. Review of Accounting and Finance, 3(2), 62-83. https://doi.org/10.1108/eb043403; Gleeson-White, J. (2011). Double entry: How the merchants of Venice shaped the modern world and how their invention could make or break the planet. Sídney: Allen and Unwin.; Goldthwaite, R. A. (1985). Local banking in renaissance Florence. Journal of European Economic History, 14(1), 5-55.; Goldthwaite, R. A. (2009). The economy of renaissance Florence. Baltimore: The Johns Hopkins University Press.; Greif, A., Milgrom, P. y Weingast, B. R. (1994). Coordination, commitment, and enforcement: The case of the merchant guild. Journal of Political Economy, 102(4), 745-776. https://doi.org/10.1086/261953; Gurskaya, M. M., Kuter, M. I., Deliboltoayn, A. E. y Zinchenko, E. S. (2012). The ledgers of Datini Company in Barcelona dated 1397-1399: The transition from double-entry system to double-entry bookkeeping. Ponencia presentada en World Congress of Accounting Historians, Newcastle.; Hall, M. W. (1935). Early bankers in the Genoese notarial records. Economic History Review, 6(1), 73-79. https://doi.org/10.2307/2590032; Kats, P. (1929a). Early history of bookkeeping by double entry. Journal of Accountancy, 47, 203-210.; Kats, P. (1929b). Early history of bookkeeping by double entry. Journal of Accountancy, 47, 275-290.; Kats, P. (1930). A surmise regarding the origin of bookkeeping by double entry. The Accounting Review, 5(4), 311-316.; Kojima, T. (1954). The Japanese abacus: Its use and theory. Rutland: C. E. Tuttle Co. Inc.; Lall Nigam, B. M. (1986). Bahi-Khata: The pre-Pacioli Indian double-entry system of bookkeeping. Abacus, 22(2), 148-161. https://doi.org/10.1111/j.1467-6281.1986.tb00132.x; Lane, F. C. y Mueller, R. C. (1985). Money and banking in medieval and renaissance (vol. 1). Baltimore: The John Hopkins University Press.; Lee, G. A. (1972). The oldest European account book: A Florentine bank ledger of 1211. Nottingham Mediaeval Studies, 16, 28-60. https://doi.org/10.1484/J.NMS.3.55; Lee, G. A. (1973a). The Florentine bank ledger fragments of 1211: Some new insights. Journal of Accounting Research, 11(1), 47-61. https://doi.org/10.2307/2490281; Lee, G. A. (1973b). The development of Italian bookkeeping 1211 to 1300. Abacus, 9(2), 137-155. https://doi.org/10.1111/j.1467-6281.1973.tb00183.x; Lee, G. A. (1977). The coming of age of double entry: The Giovanni Farolfi ledger of 1299-1300. Abacus, 4(2), 79-95.; Littleton, A. C. (1926). Evolution of the ledger account. The Accounting Review, 1(4), 17-23.; Littleton, A. C. (1927). The antecedents of double-entry. The Accounting Review, 2(2), 140-149.; Littleton, A. C. (1931). Early transaction analysis. The Accounting Review, 6(3), 180-183.; Littleton, A. C. (1933). Accounting evolution to 1900. Nueva York: American Institute Publishing Co.; Lopez, R. S. (1976). The commercial revolution of the middle ages 950-1350. Cambridge: Cambridge University Press. https://doi.org/10.1017/CBO9780511583933; Lord, E. (2004). The Knights Templar in Britain. Abingdon: Routledge.; MacDonald, S. B. y Gastmann, A. L. (2009). A history of credit and power in the Western world. Nuevo Brunswick: Transaction Publishers.; Martinelli, A. (1974). The origination and evolution of double entry bookkeeping to 1440 (Tesis doctoral, Texas State University, Estados Unidos).; Martinelli, A. (1977). Business ventures in Genoa during the twelfth century (1156-1158). The Accounting Historians Journal, 4(1), 55-68. https://doi.org/10.2308/0148-4184.4.1.55; Martinelli, A. (1983). The ledger of Cristianus Lomellinus and Dominicus de Garibaldo, stewards of the city of Genoa (1340-1341). Abacus, 19(2), 83-118. https://doi.org/10.1111/j.1467-6281.1983.tb00242.x; Mattessich, R. (1987). Prehistoric accounting and the problem of representation: On recent archeological evidence of the Middle East from 8,000 B.C. to 3,000 B.C. Accounting Historians Journal, 14(2), 71-91. https://doi.org/10.2308/0148-4184.14.2.71; Mattessich, R. (1994). Accounting as a cultural force: Past, present and future. European Accounting Review, 3(2), 354-374. https://doi.org/10.1080/09638189400000024; Melis, F. (1950). Storia della ragioneria. Bolonia: Cesare Zuffi.; Melis, F. (1954). Ancora sulle origini della partita doppia (in risposta ad un articolo del Prof. R. L. Reynolds). Bollettino Ligustico per la Storia e la Cultura Regionale VI (Genniao-Giugno), 1-12.; Metcalf, D. M. (1980). The Templars as bankers and monetary transfers between West and East in the twelfth century. En P. W. Edbury y D. M. Metcalf (eds.), Coinage in the Latin East: The Fourth Oxford Symposium on Coinage and Monetary History (pp. 1-17). Oxford: British Archaeological Reports.; Miller, P. y Napier, C. (1993). Genealogies of calculation. Accounting, Organizations and Society, 18(7-8), 631-647. https://doi.org/10.1016/0361-3682(93)90047-A; Mueller, R. C. (1979). The role of bank money in Venice 1300-1500. Studi Veneziani, 3, 47-96.; Olsen, G. (1969). Italian merchants and the performance of Papal banking functions in the early thirteenth century. Explorations in Economic History, 7(1), 43-63. https://doi.org/10.1016/0014-4983(69)90044-8; Orlandi, A. (2011). The affirmation of double-entry bookkeeping in the business accounts of Tuscan merchants in the late middle ages. Ponencia presentada en International Conference of Accounting Theory and History, "View from the Past into the Future", San Petersburgo, Rusia. Recuperado de http://www.academia.edu/6598634/The_affirmation_of_doubleentry_bookkeping_in_the_business_accounts_of_Tuscan_in_the_Late_Middle_Ages_Presentation_at_The_International_Conference_of_Accounting_Theory_and_History_View_from_the_Past_into_the_Future_St._Petersburg_February_10-11_2011; Pacioli, L. (1494). Particularis de computis et scripturis. En Summa de Arithmetica Geometria Proportioni et Proportionalita (Ff. 197v-210v). Venecia: Paganino de Paganini.; Peacock, M. S. (2013a). Accounting for money: The legal presuppositions of money and accounting in ancient Greece. Business History, 55(2), 280-301. https://doi.org/10.1080/00076791.2012.704513; Peacock, M. S. (2013b). Introducing money. Abingdon: Routledge. https://doi.org/10.4324/9780203578445; Peragallo, E. (1938). Origin and evolution of double entry bookkeeping. Nueva York: American Institute Publishing Company.; Pietra, A. (1586). Indrizzo de gli economi. Mantua: F. Osanna.; Rossi, G. (1896). La computisteria dei Romani e l'lnvenzione della scrittura doppia. Roma: Società Editrice Dante Alighieri.; Sakamoto, S. I. (1999). The cranmer abacus: Its use in teaching mathematics to students with visual impairments (Tesis doctoral, University of Arizona, Estados Unidos).; Sangster, A., Stoner, G. Scataglini-Belghitar, G., De Lange, P. y O'Connell, B. (2014). Pacioli's example entries: A conundrum resolved? Abacus, 50(1), 93-106. https://doi.org/10.1111/j.1467-6281.2012.00372.x; Santini, P. (1887). Frammenti di um libro di banchieri fiorentini scritto in vulgare nel 1211. Giornale Storica Della Letteratura Italiana, 10, 161-177.; Scorgie, M. E. (1994). Accounting fragments stored in the Old Cairo Genizah. Accounting Business and Financial History, 4(1), 30-41. https://doi.org/10.1080/09585209400000034; Smith, F. (2008a). The influence of Amatino Manucci and Luca Pacioli. Presentación en Gresham College, Londres. Recuperado de http://www.powershow.com/view/148df6-Yzg1Y/The_influence_of_Amatino_Manucci_and_Luca_Pacioli_powerpoint_ppt_presentation; Smith, F. (2008b). The influence of Amatino Manucci and Luca Pacioli. BSHM Bulletin, 23, 143-156. https://doi.org/10.1080/17498430802304016; Sosnowski, R. (2006). Origini della lingua dell'economia in Italia dal XIII Al XVI secolo. Milán: Franco Angeli.; Spufford, P. (1989). Money and its use in medieval Europe. Cambridge: Cambridge University Press.; Staley, E. (1906). The guilds of Florence. Londres: Methuen and Co.; Struik, D. J. (1987). A concise history of mathematics (4.ª ed.). Mineola: Dover Publications Inc.; Tagliente, A. (1525). Considerando … diversi mercanti et molti artesani li quali sanno le sue mercantile ne le loro botege… Venecia.; Udovitch, A. L. (1979). Bankers without banks: Commerce, banking, and society in the Islamic world of the middle ages. En The Dawn of Modern Banking, Center for Medieval and Renaissance Studies (pp. 255-273). New Haven: Yale University Press.; Usher, A. P. (1914). The origin of the bill of exchange. Journal of Political Economy, 22(6), 566-576. https://doi.org/10.1086/252472; Usher, A. P. (1934). The origins of banking: The primitive bank of deposit, 1200-1600. Economic History Review, 4(4), 399-428. https://doi.org/10.2307/2589849; Viganò , E. y Mattessich, R. (2007). Accounting research in Italy: Second half of the 20th century. Review of Accounting and Finance, 6(1), 24-41. https://doi.org/10.1108/14757700710725449; Zerbi, T. (1952). Le origini della partila doppia: Gestioni aziendali e situazioni di mercato nei secoli XIV E XV. Milán: Marzorati.; http://revistas.unimilitar.edu.co/index.php/rfce/article/view/3860; http://hdl.handle.net/10654/34038

الاتاحة: http://hdl.handle.net/10654/34038
http://revistas.unimilitar.edu.co/index.php/rfce/article/view/3860
https://doi.org/10.18359/rfce.3860

المؤلفون: Seong Ho Jun¹, Lewis, James B.²

المصدر: Accounting Historians Journal. Jun2006, Vol. 33 Issue 1, p53-87. 35p.

مصطلحات موضوعية: Accounting methods, History of accounting, Account books, Cooperative society accounting, Single entry bookkeeping, Bookkeeping

مصطلحات جغرافية: Korea

المؤلفون: Gonçalves, Miguel

المصدر: De Computis, Revista Española de Historia de la Contabilidad.; Vol. 16 Núm. 2 (2019); 69-142 ; De Computis; Vol. 16 No. 2 (2019); 69-142 ; 1886-1881

مصطلحات موضوعية: Double–Entry Bookkeeping, Single–Entry Bookkeeping, pedagogy, accounting history, accounting education, Luca Pacioli, Portugal, Contabilidade por Partidas Dobradas, partidas simples, pedagogia, História da contabilidade, Ensino da contabilidade

وصف الملف: application/pdf

Relation: https://upo.es/revistas/index.php/decomputis/article/view/6947/5948; https://upo.es/revistas/index.php/decomputis/article/view/6947

الاتاحة: https://upo.es/revistas/index.php/decomputis/article/view/6947
https://doi.org/10.26784/issn.1886-1881.v16i2.355

المصدر: 大阪学院大学商・経営学論集 = OSAKA GAKUIN UNIVERSITY REVIEW OF COMMERCE AND BUSINESS ADMINISTRATION. 45(1・2):61-89

مصطلحات موضوعية: 単式簿記, American Accounting Theory, double・entry bookkeeping, single・entry bookkeeping, 動的会計, 複式簿記, dynamic accounting, German Accounting Theory, 米国会計学, ドイツ会計学

URL الوصول: https://explore.openaire.eu/search/publication?articleId=jairo_______::4ffeeecf6cc56b86848f58614ff68910
http://id.nii.ac.jp/1142/00000355/

المؤلفون: Mármol Sáez, José

المصدر: Revista de Contabilidad y Tributación. CEF; Revista de contabilidad y tributación. Comentarios, casos prácticos. N.º 385 Abril 2015; 221-258 ; 2792-8306 ; 2695-6896

مصطلحات موضوعية: partida doble, partida simple, cargo y descargo, número negativo, double entry bookkeeping, single entry bookkeeping, charge and discharge system, negative number

وصف الملف: application/pdf

Relation: https://revistas.cef.udima.es/index.php/RCyT/article/view/5041/4489; https://revistas.cef.udima.es/index.php/RCyT/article/view/5041

الاتاحة: https://revistas.cef.udima.es/index.php/RCyT/article/view/5041

المؤلفون: Mohammad Rofik, Aprilya Dwi Yandari

المصدر: Wacana Equiliberium (Jurnal Pemikiran Penelitian Ekonomi). 7:9-16

مصطلحات موضوعية: Value (ethics), Government, Double-entry bookkeeping system, Human rights, business.industry, media_common.quotation_subject, Perspective (graphical), Accounting, Accounting records, Documentation, Single-entry bookkeeping system, Sociology, business, media_common

URL الوصول: https://explore.openaire.eu/search/publication?articleId=doi_________::68a637b2d8f640f7ddf54772fd57b49a
https://doi.org/10.31102/equilibrium.7.01.9-16

المصدر: Bloomsbury Business Library - Business & Management Dictionary. 2007, p6852-6852. 1p.

مصطلحات موضوعية: *SINGLE entry bookkeeping, *DEBITS (Accounting), *ACCOUNTING, DEFINITIONS, TERMS & phrases

المصدر: How to Start a Home Based Interior Design Business; 1999, p57-77, 21p

مصطلحات موضوعية: INTERIOR decoration firms, HOME businesses, BOOKKEEPERS, ACCOUNTANTS, SINGLE entry bookkeeping

Reviews & Products: HOW to Start a Home-Based Interior Design Business (Book)

People: PHILLIPS, Nita

المؤلفون: Alan Sangster

المصدر: Revista Facultad de Ciencias Económicas; Vol. 26 Núm. 2 (2018); 145-168

مصطلحات موضوعية: Economics and Econometrics, transferencia de fondos entre cuentas, Double-entry bookkeeping system, Creditor, Accounting history, Accounting, transferência de fundos entre contas, teneduría de libros por partida simple, Craft, 0502 economics and business, Economics, Prestação de contas, Accountability, escrituração das partidas dobradas, business.industry, fund transfer between accounts, 05 social sciences, teneduría de libros por partida dual, 050201 accounting, escrituração de partida simples, Bookkeeping, double-entry bookkeeping, teneduría de libros por partida doble, single-entry bookkeeping, Single-entry bookkeeping system, Rendición de cuentas, business, 050203 business & management, Finance

وصف الملف: application/pdf; application/xml

URL الوصول: https://explore.openaire.eu/search/publication?articleId=doi_dedup___::c4419bfc6fd42e22772c2697ed9d4907
https://hdl.handle.net/10654/34038

المؤلفون: Ivana Váryová, Iveta Košovská

المصدر: Science and Studies of Accounting and Finance: Problems and Perspectives. 11:52-60

مصطلحات موضوعية: Throughput accounting, Double-entry bookkeeping system, business.industry, Matching principle, Single-entry bookkeeping system, Accounting information system, Accounting entity, Accounting, General Medicine, Fixed cost, business, Bookkeeping

URL الوصول: https://explore.openaire.eu/search/publication?articleId=doi_________::743b41de256301411cf92fb0ad4ea0ce
https://doi.org/10.15544/ssaf.2017.06

المؤلفون: Dmitry Aleinikov

المصدر: Digital Science 2019 ISBN: 9783030377366

مصطلحات موضوعية: Identification (information), Double-entry bookkeeping system, History, Balance (accounting), business.industry, Creditor, Accounting information system, Financial result, Single-entry bookkeeping system, Information technology, Accounting, business

URL الوصول: https://explore.openaire.eu/search/publication?articleId=doi_________::cb0444d3549461e820c3d118954ea7e8
https://doi.org/10.1007/978-3-030-37737-3_33

المؤلفون: Ileana Andreica

المصدر: Bulletin of University of Agricultural Sciences and Veterinary Medicine Cluj-Napoca: Horticulture, Vol 73, Iss 2, Pp 282-290 (2016)

مصطلحات موضوعية: Double-entry bookkeeping system, business.industry, Comparative case, General Engineering, lcsh:S, Legislature, Accounting, lcsh:S1-972, Bookkeeping, Financial management, lcsh:Agriculture, Work (electrical), Accounting information system, Single-entry bookkeeping system, Economics, lcsh:Agriculture (General), business

URL الوصول: https://explore.openaire.eu/search/publication?articleId=doi_dedup___::0ae78f59270684bdbcc571cbfc2dddfb
http://journals.usamvcluj.ro/index.php/horticulture/article/view/11951

المؤلفون: 郡司 健

مصطلحات موضوعية: 米国会計学, ドイツ会計学, 単式簿記, 複式簿記, 動的会計, American Accounting Theory, German Accounting Theory, single・entry bookkeeping, double・entry bookkeeping, dynamic accounting

Relation: https://ogu.repo.nii.ac.jp/?action=repository_uri&item_id=445; http://id.nii.ac.jp/1142/00000355/; 大阪学院大学商・経営学論集 = OSAKA GAKUIN UNIVERSITY REVIEW OF COMMERCE AND BUSINESS ADMINISTRATION, 45(1・2), 61-89(2020-03-31); https://ogu.repo.nii.ac.jp/?action=repository_action_common_download&item_id=445&item_no=1&attribute_id=22&file_no=1

الاتاحة: https://ogu.repo.nii.ac.jp/?action=repository_uri&item_id=445
http://id.nii.ac.jp/1142/00000355/
https://ogu.repo.nii.ac.jp/?action=repository_action_common_download&item_id=445&item_no=1&attribute_id=22&file_no=1

المؤلفون: Corcoran, A. Wayne, Leininger, Wayne E.

المصدر: Accounting Review; Jan1973, Vol. 48 Issue 1, p105-114, 10p

مصطلحات موضوعية: COST accounting, STOCHASTIC processes, ACCOUNTING methods, FINANCIAL statements, SINGLE entry bookkeeping, COST allocation