An Analysis of Double Entry (Classic Reprint)
Language: English
Published by Forgotten Books, 2022
- Softcover
- New



Seller: Forgotten Books, London, United KingdomForgotten Books
AbeBooks seller since June 2, 2021
Condition: New
US$ 17.42
Quantity: Over 20 available
Add to basketItem description from seller
Print on Demand. This book reimagines one of the foundational pillars of accounting, the notion of double-entry bookkeeping, formally defined for the first time here by the author. Double-entry accounting, which involves the classification of monetary units based on their origin and current usage, is deconstructed and analyzed to reveal its inherent nature and the processes it enables. The book challenges the traditional view of double-entry accounting as a static practice, emphasizing instead its potential for improvement and extension. By examining the concepts, operations, and results of double-entry accounting, this book provides a fresh perspective on a centuries-old practice, opening up new avenues for understanding and innovation in accounting. This book is a reproduction of an important historical work, digitally reconstructed using state-of-the-art technology to preserve the original format. In rare cases, an imperfection in the original, such as a blemish or missing page, may be replicated in the book.…
Seller Inventory # 9781330359907_0
- Title
- An Analysis of Double Entry (Classic Reprint)
- Author
- James J. Linn
- Publisher
- Forgotten Books
- Publication year
- 2022
- Condition
- New
- Book Type
- print-on-demand item
- Binding
- Paperback
- Language
- English
- ISBN 10
- 1330359909
- ISBN 13
- 9781330359907
- Seller catalogs
- Accounting
Explore the core ideas of double entry accounting and how it shapes modern bookkeeping.
This edition presents a clear view of the double entry concept, its analytical model, and how traditional practices relate to broader ideas about accounting. It focuses on the way dollar units are classified and counted, and how this approach underpins balance sheets and interperiod information. The discussion stays grounded in the premise of double entry and its practical implementations.
- Understand the idea of dollar-units-of-account and why they are counted in two ways.
- See how sources, present use, and other classifications form the core of the method.
- Learn how the balance sheet identity arises from double entry and why it matters for practice.
- Compare traditional journal and ledger methods with alternative approaches that still achieve the same results.
"Synopsis" may belong to another edition of this title.
Forgotten Books
London, United Kingdom
AbeBooks seller since June 2, 2021
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Forgotten Books’ Classic Reprint Series utilizes the latest technology to regenerate facsimiles of historically important writings. Careful attention has been made to accurately preserve the original format of each page whilst digitally enhancing the quality of the aged text.
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FB &c Ltd
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