کد مقاله | کد نشریه | سال انتشار | مقاله انگلیسی | نسخه تمام متن |
---|---|---|---|---|
1006527 | 1482122 | 2006 | 15 صفحه PDF | دانلود رایگان |
عنوان انگلیسی مقاله ISI
Symmetric accounting to integrate 'goods' and 'bads' in the double-entry framework: Logically stretching the domain of conventional accounting to the other half space
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موضوعات مرتبط
علوم انسانی و اجتماعی
مدیریت، کسب و کار و حسابداری
حسابداری
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چکیده انگلیسی
Conventional accounting deals with “goods,” resources that are of positive value to firms. This paper extends it to symmetrically deal with “bads,” items that are detrimental to firms. Goods (bads) are recorded on the debit (credit) side of the balance sheet. Likewise, receivables, i.e. anticipated increases, of goods (bads) are on the debit (credit); payables, i.e. anticipated decreases, of goods (bads) are on the credit (debit). Bads include environmentally hazardous items as well as impaired goods with high closure costs. Use of a cost accounting system to record goods and bads in an integrated manner is also briefly explored.
ناشر
Database: Elsevier - ScienceDirect (ساینس دایرکت)
Journal: Journal of Engineering and Technology Management - Volume 23, Issues 1â2, MarchâJune 2006, Pages 64-78
Journal: Journal of Engineering and Technology Management - Volume 23, Issues 1â2, MarchâJune 2006, Pages 64-78
نویسندگان
Yuji Ijiri, Haijin Lin,