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* Melse, E. (2004), [http://www.emeraldinsight.com/Insight/viewContentItem.do;jsessionid=54A842816B7A3F56BED21AB8AF6E10DC?contentType=Article&contentId=873108 "What color is your balance sheet?"] Balance Sheet, Vol. 12, No. 4, 2004, pp. 17–32.
* Melse, E. (2004), [http://www.emeraldinsight.com/Insight/viewContentItem.do;jsessionid=54A842816B7A3F56BED21AB8AF6E10DC?contentType=Article&contentId=873108 "What color is your balance sheet?"] Balance Sheet, Vol. 12, No. 4, 2004, pp. 17–32.
* Wagensveld, J. (1995), "The future of double-entry." Paper, regional conference of the Northern Accounting Group, British Accounting Association, Newcastle, UK, 13-4-1995. Published as: Ribes, Erasmus Universiteit, Rotterdam, 1995, ISBN 050862152.
* Wagensveld, J. (1995), "The future of double-entry." Paper, regional conference of the Northern Accounting Group, British Accounting Association, Newcastle, UK, 13-4-1995. Published as: Ribes, Erasmus Universiteit, Rotterdam, 1995, ISBN 050862152.
* Tuğrul Bozbey, "Çift Yanlı Kayıt Yönteminin Diferansiyel Temelleri Üzerine Dayanarak İkiden Çok Yanlı Kayıt Tutma Yönteminin Geliştirilmesi" (in Turkish) Dissertation, Selçuk University, 2006, (Thesis no: 189419)(https://tez.yok.gov.tr/UlusalTezMerkezi/giris.jsp)


==Topics==
==Topics==

Revision as of 13:43, 3 March 2014

Momentum accounting and triple-entry bookkeeping is an alternative accountancy system developed by Yuji Ijiri and is the title of the 1989 monograph that he wrote.[1] It is a proposed alternative to double-entry bookkeeping, the method currently favored by the worldwide financial accounting system.

In regular, double-entry bookkeeping, changes in balances such as earning revenues and collecting cash are recorded. These events are recorded with two entries, usually a debit and a credit, assigned on a given date. In momentum accounting, changes in balances are the recognized events. For example, an acceleration in revenue earning, such as a $1,000 per period increase of revenues from $10,000 per month to $11,000 per month, is a recordable event that would require three entries to implement.

References

  1. ^ Yuji Ijiri, Momentum accounting and triple-entry bookkeeping: exploring the dynamic structure of accounting measurements, Studies in Accounting Research, Vol. 31., American Accounting Association, Sarasota, 1989.

Sources

Topics