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- Q192803 subject Q5919364.
- Q192803 subject Q7037902.
- Q192803 subject Q7210453.
- Q192803 abstract "Double-entry bookkeeping, in accounting, is a system of bookkeeping so named because every entry to an account requires a corresponding and opposite entry to a different account. For instance, recording earnings of $100 would require making two entries: a debit entry of $100 to an account called "Cash" and a credit entry to an account called "Income."The earliest known written description of double-entry accounting comes from Franciscan friar Luca Pacioli. In deciding which account has to be debited and which account has to be credited, the golden rules of accounting are used. This is also accomplished using the accounting equation: Equity = Assets − Liabilities. 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. It follows that the sum of debits and the sum of the credits must be equal in value.Double-entry bookkeeping is not a guarantee that no errors have been made—for example, the wrong ledger account may have been debited or credited, or the entries completely reversed.".
- Q192803 wikiPageExternalLink doubleentryaccounting.org.
- Q192803 wikiPageExternalLink Tutorial.html.
- Q192803 wikiPageExternalLink gnucash-guide.
- Q192803 wikiPageExternalLink gnucash_double_entry.html.
- Q192803 wikiPageExternalLink theory.html.
- Q192803 wikiPageExternalLink double-entry.html.
- Q192803 wikiPageExternalLink bookkeeping-terms-business-reference.
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- Q192803 wikiPageWikiLink Q5919364.
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- Q192803 wikiPageWikiLink Q7037902.
- Q192803 wikiPageWikiLink Q7210453.
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- Q192803 type Thing.
- Q192803 comment "Double-entry bookkeeping, in accounting, is a system of bookkeeping so named because every entry to an account requires a corresponding and opposite entry to a different account. For instance, recording earnings of $100 would require making two entries: a debit entry of $100 to an account called "Cash" and a credit entry to an account called "Income."The earliest known written description of double-entry accounting comes from Franciscan friar Luca Pacioli.".
- Q192803 label "Double-entry bookkeeping system".