In the XIX century, some mere applications – more or less ingenious and original – of the single entry and double entry were diffusing with the name of accounting "methods". This because the word "method" did not always have a correct interpretation and an unambiguos definition. In fact, this term often got confusing with the word "system" or interpreted like synonym of accounting "application" or accounting "procedure". At first, this work aims to illustrate the fundamental features of the "true" accounting methods – the single entry and the double entry – and then to comment on the "false" methods.

Dei 'veri' e dei 'falsi' metodi di registrazione: un inquadramento storico-dottrinale

2009

Abstract

In the XIX century, some mere applications – more or less ingenious and original – of the single entry and double entry were diffusing with the name of accounting "methods". This because the word "method" did not always have a correct interpretation and an unambiguos definition. In fact, this term often got confusing with the word "system" or interpreted like synonym of accounting "application" or accounting "procedure". At first, this work aims to illustrate the fundamental features of the "true" accounting methods – the single entry and the double entry – and then to comment on the "false" methods.
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Utilizza questo identificativo per citare o creare un link a questo documento: http://hdl.handle.net/11367/19895
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