Double-Entry Accounting: An Emerging Technology

摘要：

This new tool provides analytical information over audit,internal control,and accounting operations.Translation of account numbers in journal entries to matrix notation enables index classification of double-entry journals.The structure involves posting whole journal entries rather than ledgers and may be executed parallel with present programs.Real-time implementation is possible.

关键词： Double-entry Single-entry Practice output spreadsheet reports Internal control Related applications

作者: WANG Yufa

作者单位: School of Economics and Management,Henan Polytechnic University,P.R.China,454000

会议类型: 国际会议

会议名称: 2007 International Conference on Management Science and Engineering(2007管理科学与工程国际学术会议)

会议地点: 河南焦作

会议语种:英文

页码: 1507-1511

在线出版日期: 2007-08-20（万方平台首次上网日期，不代表论文的发表时间）