442:
966:, debits are recorded on the left side and credits on the right side for each account. Since the accounts must always balance, for each transaction there will be a debit made to one or several accounts and a credit made to one or several accounts. The sum of all debits made in each day's transactions must equal the sum of all credits in those transactions. After a series of transactions, therefore, the sum of all the accounts with a debit balance will equal the sum of all the accounts with a credit balance.
829:
transaction is recorded as a "debit entry" (Dr) in one account, and a "credit entry" (Cr) in a second account. The debit entry will be recorded on the debit side (left-hand side) of a general ledger account, and the credit entry will be recorded on the credit side (right-hand side) of a general ledger account. If the total of the entries on the debit side of one account is greater than the total on the credit side of the same nominal account, that account is said to have a debit balance.
663:
369:; this is based on the fundamental accounting principle that for every debit, there must be an equal and opposite credit. A transaction in double-entry bookkeeping always affects at least two accounts, always includes at least one debit and one credit, and always has total debits and total credits that are equal. The purpose of double-entry bookkeeping is to allow the detection of financial errors and fraud.
871:
764:
36:
836:(journals), which normally do not form part of the nominal ledger system. The information from the daybooks will be used in the nominal ledger and it is the nominal ledgers that will ensure the integrity of the resulting financial information created from the daybooks (provided that the information recorded in the daybooks is correct).
1489:
In the late sixteenth-century number still carried the pejorative connotations associated with necromancy . ouble-entry bookkeeping helped confer cultural authority on numbers. It did so by means of the balance . For late sixteenth-century readers, the balance conjured up both the scales of justice
945:
For the accounts to remain in balance, a change in one account must be matched with a change in another account. These changes are made by debits and credits to the accounts. Note that the usage of these terms in accounting is not identical to their everyday usage. Whether one uses a debit or credit
725:
This approach is also called the
American approach. Under this approach transactions are recorded based on the accounting equation, i.e., Assets = Liabilities + Capital. The accounting equation is a statement of equality between the debits and the credits. The rules of debit and credit depend on the
850:
can be created. The trial balance lists all the nominal ledger account balances. The list is split into two columns, with debit balances placed in the left hand column and credit balances placed in the right hand column. Another column will contain the name of the nominal ledger account describing
839:
The reason for this is to limit the number of entries in the nominal ledger: entries in the daybooks can be totalled before they are entered in the nominal ledger. If there are only a relatively small number of transactions it may be simpler instead to treat the daybooks as an integral part of the
705:
Following the
Traditional Approach (also called the British Approach) accounts are classified as real, personal, and nominal accounts. Real accounts are accounts relating to assets both tangible and intangible in nature. Personal accounts are accounts relating to persons or organisations with whom
670:
In the double-entry accounting system, at least two accounting entries are required to record each financial transaction. These entries may occur in asset, liability, equity, expense, or revenue accounts. Recording of a debit amount to one or more accounts and an equal credit amount to one or more
492:
The double-entry system began to propagate for practice in
Italian merchant cities during the 14th century. Before this there may have been systems of accounting records on multiple books which, however, did not yet have the formal and methodical rigor necessary to control the business economy. In
696:
There are two different ways to record the effects of debits and credits on accounts in the double-entry system of bookkeeping. They are the
Traditional Approach and the Accounting Equation Approach. Irrespective of the approach used, the effect on the books of accounts remains the same, with two
372:
For example, if a business takes out a bank loan for $ 10,000, recording the transaction in the bank's books would require a DEBIT of $ 10,000 to an asset account called "Loan
Receivable", as well as a CREDIT of $ 10,000 to an asset account called "Cash". For the borrowing business, the entries
828:
is recorded in at least two different nominal ledger accounts within the financial accounting system, so that the total debits equals the total credits in the general ledger, i.e. the accounts balance. This is a partial check that each and every transaction has been correctly recorded. The
706:
the business has transactions and will mainly consist of accounts of debtors and creditors. Nominal accounts are accounts relating to revenue, expenses, gains, and losses. Transactions are entered in the books of accounts by applying the following golden rules of accounting:
679:
balances. Accounting entries that debit and credit related accounts typically include the same date and identifying code in both accounts, so that in case of error, each debit and credit can be traced back to a journal and transaction source document, thus preserving an
521:. Although it was originally written in 1458, no manuscript older than 1475 is known to remain, and the treatise was not printed until 1573. The printer shortened and altered Cotrugli's treatment of double-entry bookkeeping, obscuring the history of the subject.
423:. The accounting equation serves as an error detection tool; if at any point the sum of debits for all accounts does not equal the corresponding sum of credits for all accounts, an error has occurred. (However, satisfying the equation does not
729:
If there is an increase or decrease in a set of accounts, there will be equal decrease or increase in another set of accounts. Accordingly, the following rules of debit and credit hold for the various categories of accounts:
671:
accounts results in total debits being equal to total credits when considering all accounts in the general ledger. If the accounting entries are recorded without error, the aggregate balance of all accounts having
986:
are recorded on the right side of a T account in a ledger. Credits increase balances in liability accounts, revenue accounts, and capital accounts, and decrease balances in asset accounts and expense accounts.
364:
entry to maintain financial information. Every entry to an account requires a corresponding and opposite entry to a different account. The double-entry system has two equal and corresponding sides, known as
726:
nature of an account. For the purpose of the accounting equation approach, all the accounts are classified into the following five types: assets, capital, liabilities, revenues/incomes, or expenses/losses.
464:
merchant at the end of the 13th century. Manucci was employed by the
Farolfi firm and the firm's ledger of 1299–1300 evidences full double-entry bookkeeping. Giovannino Farolfi & Company, a firm of
576:
described the structure of the "Tabulae
Rationum" as "On one page all the disbursements are entered, on the other page all the receipts; both pages constitute a whole for each operation of every man".
623:
form, and include balances carried forward from the preceding year, and therefore enjoy general recognition as a double-entry system. By the end of the 15th century, the bankers and merchants of
1264:
Vittorio
Alfieri, La partita doppia applicata alle scritture delle antiche aziende mercantili veneziane, Torino, Ditta G.B. Paravia e comp., 1891, pp. 103-148, Nabu Public Domain Reprints.
373:
would be a $ 10,000 debit to "Cash" and a credit of $ 10,000 in a liability account "Loan
Payable". For both entities, total equity, defined as assets minus liabilities, has not changed.
684:. The accounting entries are recorded in the "Books of Accounts". Regardless of which accounts and how many are involved by a given transaction, the fundamental accounting equation of
553:
is often called the "father of accounting" because he was the first to publish a detailed description of the double-entry system, thus enabling others to study and use it.
1148:
1380:
1124:
current equity = sum of equity changes across time (increases on the left side are debits, and increases on the right side are credits, and vice versa for decreases)
843:
However, as can be seen from the examples of daybooks shown below, it is still necessary to check, within each daybook, that the postings from the daybook balance.
1119:
A second popular mnemonic is DEA-LER, where DEA represents
Dividend, Expenses, Assets for Debit increases, and Liabilities, Equity, Revenue for Credit increases.
572:
According to some sources, double-entry bookkeeping was first pioneered by the Romans and in the Jewish community of the early-medieval Middle East. In AD 70
980:. Debits increase balances in asset accounts and expense accounts and decrease balances in liability accounts, revenue accounts, and capital accounts.
892:
785:
746:
Expenses or Losses Accounts: debit entry represents an increase in expenses and losses, and credit entry represents a decrease in expenses and losses.
53:
743:
Revenues or Incomes Accounts: credit entry represents an increase in incomes and gains, and debit entry represents a decrease in incomes and gains.
517:
1502:
Parker, Larry M. (1989). "Medieval Traders as International Change Agents: A Comparison with Twentieth Century International Accounting Firms".
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are asset and expense accounts that usually have debit balances, i.e. the total debits usually exceed the total credits in each debit account.
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Liabilities Accounts: credit entry represents an increase in liabilities and a debit entry represents a decrease in liabilities.
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599:, though he is unable to substantiate this with evidence. The oldest European record of a complete double-entry system is the
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These five rules help learning about accounting entries and also are comparable with traditional (British) accounting rules.
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595:'s opinion that the Italian merchants likely learned the method from their interaction with ancient Indian merchants during
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A Global History of Accounting, Financial Reporting and Public Policy: Asia ... By Gary John Previts, Peter Wolnizer
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Capital Account: credit entry represents an increase in capital and a debit entry represents a decrease in capital.
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Assets Accounts: debit entry represents an increase in assets and a credit entry represents a decrease in assets.
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used an intermediary form of credit-debit accounts; some of their documentation has been preserved in the
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958:. Liability, Revenue, and Capital accounts (on the right side of the equation) have a normal balance of
825:
436:
305:
1655:"The MyĹŹnjujĹŹn Documents: Accounting Methods and Merchants' Organisations in Nineteenth Century Korea"
1314:
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the course of the 16th century, Venice produced the theoretical accounting science by the writings of
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The earliest extant accounting records that follow the modern double-entry system in Europe come from
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The double-entry accounting method was said to have been developed independently earlier in Korea in
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guarantee a lack of errors, for example, the wrong accounts could have been debited or credited.)
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what each value is for. The total of the debit column must equal the total of the credit column.
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is used to help remember the effect of debit or credit transactions on the relevant accounts.
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are revenue (income, gains) accounts and liability accounts that usually have credit balances.
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sum of equity changes across time = owner's investment (Capital above) + Revenues – Expenses
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The double entry system uses nominal ledger accounts. From these nominal ledger accounts, a
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An example of a cash account recorded in double-entry from 1926 showing a balance of 359.77
419:
Double-entry bookkeeping is based on "balancing" the books, that is to say, satisfying the
1368:
573:
560:, double-entry bookkeeping had theological and cosmological connotations, recalling "both
457:
261:
176:
1474:
A History of the Modern Fact: Problems of Knowledge in the Sciences of Wealth and Society
1418:
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1758:(First ed.). Tamil Nadu Textbooks Corporation. 2004. pp. 28–34. Archived from
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497:, Domenico Manzoni, Bartolomeo Fontana, the accountant Alvise Casanova and the erudite
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Nominal account: Debit all expenses & losses and credit all incomes & gains
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1187:"The Coming of Age of Double Entry: The Giovanni Farolfi Ledger of 1299–1300"
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935:. If revenue equals expenses, the following (basic) equation must be true:
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1857:
1214:
1156:, accounting system of the Ottoman Empire, Abbasid Caliphate and Ilkhanate
1153:
624:
537:
470:
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376:
The basic entry to record this transaction in the example bank's general
1830:
The Reckoning: Financial Accountability and the Rise and Fall of Nations
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1871:
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balances will be equal to the aggregate balance of all accounts having
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accounts (on the left side of the equation) have a normal balance of
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206:
1701:
Financial Reporting in the Pacific Asia Region edited by Ronald Ma
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628:
440:
221:
1443:"Is this the most influential work in the history of capitalism?"
591:" system, which had debits and credits in a reverse order. It is
832:
Double entry is used only in nominal ledgers. It is not used in
1621:"Five Hundred Years of Bookkeeping: A Portrait of Luca Pacioli"
1569:
Documents of the Jewish Pious Foundations from the Cairo Geniza
542:
Summa de arithmetica, geometria, proportioni et proportionalitĂ
864:
757:
29:
1319:
De Computis - Revista Española de Historia de la Contabilidad
587:. The Italian system has similarities with the older Indian "
710:
Real account: Debit what comes in and credit what goes out.
481:, their most important customer. Some sources suggest that
976:
are recorded on the left side of a ledger account, a.k.a.
713:
Personal account: Debit the receiver and credit the giver.
489:
in the 14th century, though evidence for this is lacking.
697:
aspects (debit and credit) in each of the transactions.
1162:, typically held by one bank on behalf of another bank
619:
accounts contain debits and credits journalised in a
515:, described double-entry bookkeeping in his treatise
969:
Debits and credits are numbers recorded as follows:
840:
nominal ledger and thus of the double-entry system.
654:was said to originate in the 11th or 12th century.
452:, cover of 1602 edition; originally written in 1458
60:. Unsourced material may be challenged and removed.
1595:A History of Financial Accounting (RLE Accounting)
1410:
1313:Sangster, Alan; Rossi, Franco (26 December 2018).
1242:The Rise and Decline of the Medici Bank, 1397-1494
946:to increase or decrease an account depends on the
1858:A Concise Explanation of the Accounting Equation
1790:. Universal Business Institute, Inc. p. 17.
1315:"Benedetto cotrugli on double entry Bookkeeping"
1149:Momentum accounting and triple-entry bookkeeping
1634:(3). Katholieke Universiteit Leuven: 289–304 .
330:
8:
1280:Accounting, Business & Financial History
931:Double-entry bookkeeping is governed by the
1477:. University of Chicago Press. p. 54.
899:. Unsourced material may be challenged and
792:. Unsourced material may be challenged and
579:During the 11th century, Jewish bankers in
27:Recording a transaction as debit and credit
1787:Theory of accounts for accountant students
1276:"Benedetto Cotrugli on bookkeeping (1458)"
337:
323:
133:
1718:
1716:
1619:Lauwers, Luc; Willekens, Marleen (1994).
1330:
1122:The account types are related as follows:
919:Learn how and when to remove this message
812:Learn how and when to remove this message
120:Learn how and when to remove this message
1752:Accountancy: Higher Secondary First Year
1001:
650:was a center of trade and industry. The
382:
1729:. Pearson Education India. p. 54.
1628:Tijdschrift voor Economie en Management
1177:
518:Della mercatura e del mercante perfetto
446:Della mercatura e del mercante perfetto
292:
269:
143:
136:
1662:Sungkyun Journal of East Asian Studies
1362:Luca Pacioli: The Father of Accounting
950:of the account. Assets, Expenses, and
1805:Gleeson-White, Jane (November 2011).
1417:. New York: Broadway Books. pp.
1126:current equity = Assets – Liabilities
7:
897:adding citations to reliable sources
790:adding citations to reliable sources
686:assets equal liabilities plus equity
58:adding citations to reliable sources
1863:Bean Counter's bookkeeping tutorial
1723:Rajasekaran V. (1 September 2011).
533:, first codified the system in his
564:and the symmetry of God's world".
25:
1592:J. R. Edwards (4 December 2013).
1332:10.26784/issn.1886-1881.v15i2.332
1490:and the symmetry of God's world.
1274:Yamey, Basil S. (January 1994).
869:
762:
34:
652:four-element bookkeeping system
485:introduced this method for the
45:needs additional citations for
1:
1543:. W. W. Norton. p. 294.
1504:Accounting Historians Journal
1191:Accounting Historians Journal
940:assets = liabilities + equity
1065:
1062:
1054:
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1043:
1040:
1032:
1029:
1021:
1018:
721:Accounting equation approach
483:Giovanni di Bicci de' Medici
469:merchants headquartered in
1868:GnuCash data entry concepts
1537:Jane Gleeson-White (2012).
1244:. Beard Books. p. 97.
511:merchant and ambassador to
360:that relies on a two-sided
1924:
1828:Soll, Jacob (April 2014).
1516:10.2308/0148-4184.16.2.107
1160:Nostro and vostro accounts
1145:, Indian accounting system
858:
597:Indo-Roman trade relations
507:(Benedikt Kotruljević), a
499:Giovanni Antonio Tagliente
434:
69:"Double-entry bookkeeping"
1908:Economic history of Italy
1598:. Routledge. p. 46.
1292:10.1080/09585209400000035
1185:Lee, Geoffrey A. (1977).
1010:
1007:
639:used this system widely.
1784:Edward M. Hyans (1916).
1203:10.2308/0148-4184.4.2.79
1166:Single-entry bookkeeping
350:Double-entry bookkeeping
18:Double entry bookkeeping
354:double-entry accounting
1898:Accounting terminology
1367:18 August 2011 at the
667:
453:
1903:History of accounting
1653:Miller, Owen (2007).
1571:. Brill. p. 56.
826:financial transaction
665:
562:the scales of justice
444:
437:History of accounting
380:will look like this:
306:Accounting technician
1726:Financial Accounting
1172:Notes and references
1096:rawing accounts and
893:improve this section
786:improve this section
701:Traditional approach
611:'s) accounts of the
529:and collaborator of
271:Financial statements
54:improve this article
1765:on 4 September 2011
1387:on 29 December 2017
933:accounting equation
558:early modern Europe
479:Archbishop of Arles
421:accounting equation
384:
293:Related professions
202:Bank reconciliation
1893:Italian inventions
1888:Accounting systems
1238:de Roover, Raymond
1227:Lee (1977), p. 80.
1138:Debits and credits
1104:redit to increase
861:Debits and credits
855:Debits and credits
668:
658:Accounting entries
505:Benedetto Cotrugli
454:
450:Benedetto Cotrugli
383:
182:Debits and credits
1843:978-0-46503-152-8
1820:978-1-74175-755-2
1811:Allen & Unwin
1736:978-81-317-3180-2
1683:on 22 August 2019
1605:978-1-134-67881-5
1449:. 23 October 2017
1116:apital accounts.
1084:ebit to increase
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613:Republic of Genoa
531:Leonardo da Vinci
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948:normal balance
943:
942:
927:
926:
877:
875:
868:
859:Main article:
856:
853:
820:
819:
770:
768:
761:
755:
752:
748:
747:
744:
741:
738:
735:
722:
719:
718:
717:
714:
711:
702:
699:
693:
690:
659:
656:
569:
566:
435:Main article:
432:
429:
415:
414:
411:
409:
405:
404:
402:
399:
395:
394:
391:
388:
345:
344:
342:
341:
334:
327:
319:
316:
315:
314:
313:
311:Accounts clerk
308:
303:
295:
294:
290:
289:
288:
287:
282:
274:
273:
267:
266:
265:
264:
259:
254:
249:
244:
239:
234:
229:
224:
219:
214:
209:
204:
199:
197:Imprest system
194:
189:
184:
179:
174:
169:
164:
162:General ledger
159:
154:
146:
145:
141:
140:
128:
127:
42:
40:
33:
26:
24:
14:
13:
10:
9:
6:
4:
3:
2:
1920:
1909:
1906:
1904:
1901:
1899:
1896:
1894:
1891:
1889:
1886:
1885:
1883:
1873:
1869:
1866:
1864:
1861:
1859:
1856:
1855:
1851:
1845:
1839:
1835:
1831:
1826:
1822:
1816:
1812:
1808:
1803:
1802:
1798:
1789:
1788:
1780:
1777:
1761:
1754:
1753:
1746:
1743:
1738:
1732:
1728:
1727:
1719:
1717:
1713:
1707:
1704:
1698:
1695:
1679:
1675:
1671:
1668:(1): 87–114.
1667:
1663:
1656:
1649:
1646:
1641:
1637:
1633:
1629:
1622:
1615:
1612:
1607:
1601:
1597:
1596:
1588:
1585:
1580:
1578:9789004044807
1574:
1570:
1566:
1560:
1557:
1552:
1550:9780393088960
1546:
1542:
1541:
1533:
1530:
1525:
1521:
1517:
1513:
1509:
1505:
1498:
1495:
1491:
1486:
1484:9780226675268
1480:
1476:
1475:
1470:
1464:
1461:
1448:
1444:
1438:
1435:
1430:
1428:0-7679-0816-3
1424:
1420:
1415:
1414:
1408:
1402:
1399:
1386:
1382:
1376:
1373:
1370:
1366:
1363:
1358:
1355:
1350:
1346:
1342:
1338:
1333:
1328:
1324:
1320:
1316:
1309:
1306:
1301:
1297:
1293:
1289:
1285:
1281:
1277:
1270:
1267:
1261:
1258:
1253:
1251:9781893122321
1247:
1243:
1239:
1233:
1230:
1224:
1221:
1216:
1212:
1208:
1204:
1200:
1196:
1192:
1188:
1181:
1178:
1171:
1167:
1164:
1161:
1158:
1155:
1152:
1150:
1147:
1144:
1141:
1139:
1136:
1135:
1131:
1129:
1120:
1117:
1115:
1111:
1107:
1103:
1099:
1095:
1091:
1087:
1083:
1079:
1075:
1072:The mnemonic
1059:
1058:
1048:
1047:
1037:
1036:
1026:
1025:
1015:
1014:
1004:
1003:
997:
994:
991:
988:
985:
982:
979:
975:
972:
971:
970:
967:
965:
961:
957:
953:
949:
941:
938:
937:
936:
934:
923:
920:
912:
902:
898:
894:
888:
887:
883:
878:This section
876:
872:
867:
866:
862:
854:
852:
849:
848:trial balance
844:
841:
837:
835:
830:
827:
816:
813:
805:
795:
791:
787:
781:
780:
776:
771:This section
769:
765:
760:
759:
753:
751:
745:
742:
739:
736:
733:
732:
731:
727:
720:
715:
712:
709:
708:
707:
700:
698:
691:
689:
687:
683:
678:
674:
664:
657:
655:
653:
649:
645:
640:
638:
634:
630:
626:
622:
618:
615:in 1340. The
614:
610:
606:
602:
598:
594:
590:
586:
585:Cairo Genizah
582:
577:
575:
567:
565:
563:
559:
554:
552:
548:
545:published in
544:
543:
539:
536:
532:
528:
524:
520:
519:
514:
510:
506:
502:
500:
496:
490:
488:
484:
480:
476:
472:
468:
463:
459:
451:
447:
443:
438:
430:
428:
426:
422:
412:
410:
407:
406:
403:
400:
397:
396:
392:
389:
387:
386:
381:
379:
374:
370:
368:
363:
359:
355:
351:
340:
335:
333:
328:
326:
321:
320:
318:
317:
312:
309:
307:
304:
302:
299:
298:
297:
296:
291:
286:
283:
281:
280:Balance sheet
278:
277:
276:
275:
272:
268:
263:
260:
258:
255:
253:
250:
248:
245:
243:
240:
238:
235:
233:
230:
228:
225:
223:
220:
218:
215:
213:
210:
208:
205:
203:
200:
198:
195:
193:
190:
188:
185:
183:
180:
178:
175:
173:
172:Trial balance
170:
168:
165:
163:
160:
158:
155:
153:
150:
149:
148:
147:
142:
139:
135:
132:
124:
121:
113:
110:December 2013
102:
99:
95:
92:
88:
85:
81:
78:
74:
71: –
70:
66:
65:Find sources:
59:
55:
49:
48:
43:This article
41:
37:
32:
31:
19:
1829:
1807:Double Entry
1806:
1786:
1779:
1767:. Retrieved
1760:the original
1751:
1745:
1725:
1706:
1697:
1685:. Retrieved
1678:the original
1665:
1661:
1648:
1631:
1627:
1614:
1594:
1587:
1568:
1559:
1540:Double Entry
1539:
1532:
1507:
1503:
1497:
1488:
1473:
1469:Poovey, Mary
1463:
1451:. Retrieved
1446:
1437:
1412:
1407:Livio, Mario
1401:
1389:. Retrieved
1385:the original
1375:
1357:
1322:
1318:
1308:
1286:(1): 43–50.
1283:
1279:
1269:
1260:
1241:
1232:
1223:
1215:the original
1197:(2): 79–95.
1194:
1190:
1180:
1121:
1118:
1113:
1109:
1105:
1101:
1097:
1093:
1089:
1085:
1081:
1077:
1073:
1071:
995:
989:
983:
973:
968:
959:
955:
944:
939:
930:
915:
909:October 2014
906:
891:Please help
879:
845:
842:
838:
831:
823:
808:
802:October 2014
799:
784:Please help
772:
749:
728:
724:
704:
695:
685:
676:
672:
669:
651:
641:
616:
600:
578:
571:
555:
540:
523:Luca Pacioli
516:
503:
495:Luca Pacioli
491:
475:moneylenders
455:
445:
424:
418:
375:
371:
353:
349:
348:
247:Depreciation
212:Single-entry
157:Double-entry
156:
144:Key concepts
131:
116:
107:
97:
90:
83:
76:
64:
52:Please help
47:verification
44:
1834:Basic Books
1687:6 September
1391:26 December
688:will hold.
682:audit trail
535:mathematics
487:Medici bank
473:, acted as
425:necessarily
358:bookkeeping
257:Prepayments
227:Liabilities
138:Bookkeeping
1882:Categories
1565:Gil, Moshe
1453:23 October
1112:ncome and
1108:iability,
692:Approaches
467:Florentine
462:Florentine
362:accounting
301:Accountant
217:Bookkeeper
192:Petty cash
167:T Accounts
80:newspapers
1674:1598-2661
1640:0772-7674
1349:165259576
1341:1886-1881
1325:(2): 22.
1300:0958-5206
1143:Desi Namu
1092:sset and
1066:Decrease
1055:Increase
1044:Increase
1033:Increase
1027:Liability
1022:Decrease
978:T account
880:does not
773:does not
621:bilateral
609:Treasurer
589:Jama–Nama
581:Old Cairo
549:in 1494.
413:$ 10,000
401:$ 10,000
1567:(1976).
1524:40697986
1471:(1998).
1409:(2002).
1365:Archived
1240:(1963).
1211:40697544
1154:Merdiban
1132:See also
1088:xpense,
1074:DEADCLIC
1063:Increase
1052:Decrease
1041:Decrease
1030:Decrease
1019:Increase
952:Drawings
834:daybooks
648:Gaeseong
625:Florence
538:textbook
252:Accruals
242:Expenses
152:Daybooks
1874:website
1872:GnuCash
1769:12 July
1447:bbc.com
1419:130–131
1060:Expense
1049:Revenue
1038:Capital
1011:Credit
984:Credits
962:. On a
901:removed
886:sources
794:removed
779:sources
617:Messari
605:Italian
601:Messari
551:Pacioli
509:Ragusan
477:to the
431:History
393:Credit
262:VAT/GST
177:Journal
94:scholar
1840:
1817:
1733:
1672:
1638:
1602:
1575:
1547:
1522:
1481:
1425:
1347:
1339:
1298:
1248:
1209:
1005:
974:Debits
960:credit
677:Credit
644:Goryeo
637:LĂĽbeck
633:Venice
547:Venice
513:Naples
390:Debit
378:ledger
237:Income
232:Equity
222:Assets
207:Ledger
96:
89:
82:
75:
67:
1763:(PDF)
1756:(PDF)
1681:(PDF)
1658:(PDF)
1624:(PDF)
1520:JSTOR
1345:S2CID
1207:JSTOR
1016:Asset
1008:Debit
956:debit
824:Each
673:Debit
629:Genoa
471:Nîmes
408:Cash
101:JSTOR
87:books
1838:ISBN
1815:ISBN
1771:2011
1731:ISBN
1689:2016
1670:ISSN
1636:ISSN
1600:ISBN
1573:ISBN
1545:ISBN
1479:ISBN
1455:2017
1423:ISBN
1393:2016
1337:ISSN
1296:ISSN
1246:ISBN
1098:CLIC
1078:DEAD
884:any
882:cite
777:any
775:cite
635:and
525:, a
460:, a
73:news
1512:doi
1327:doi
1288:doi
1199:doi
895:by
788:by
556:In
448:by
56:by
1884::
1870:,
1836:.
1832:.
1813:.
1809:.
1715:^
1664:.
1660:.
1632:39
1630:.
1626:.
1518:.
1508:16
1506:.
1487:.
1445:.
1421:.
1343:.
1335:.
1323:15
1321:.
1317:.
1294:.
1282:.
1278:.
1205:.
1193:.
1189:.
1100::
1080::
631:,
627:,
607::
501:.
1846:.
1823:.
1773:.
1739:.
1691:.
1666:7
1642:.
1608:.
1581:.
1553:.
1526:.
1514::
1457:.
1431:.
1395:.
1351:.
1329::
1302:.
1290::
1284:4
1254:.
1201::
1195:4
1114:C
1110:I
1106:L
1102:C
1094:D
1090:A
1086:E
1082:D
922:)
916:(
911:)
907:(
903:.
889:.
815:)
809:(
804:)
800:(
796:.
782:.
603:(
338:e
331:t
324:v
123:)
117:(
112:)
108:(
98:·
91:·
84:·
77:·
50:.
20:)
Text is available under the Creative Commons Attribution-ShareAlike License. Additional terms may apply.
