Information Content of Double Entry

descriptionPublicationkeyboard_double_arrow_right Article , Other literature type 25 Oct 2016 English Publisher:Infra-M Academic Publishing HouseJournal:Auditor, volume 2, pages 42-49 (issn: 1998-0701,

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Authors: Aleksey Kovalev; null Ковалев;

doi: 10.12737/22272

Information Content of Double Entry

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Abstract

The paper presents the interpretation of double-entry accounting as a system consisting of three elements (a double record structure, accounting, accounts, equality of numerical values of the two parts of the record), shows the location of double entry in the process of obtaining and transforming information about economic processes.

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