“Double Entry Bookkeeping” Penerapan Basis Persamaan Liabilities Sebagai Komitmen Moral, Kinerja & Tanggungjawab Lembaga Sosial

Husni Mubarak bin Mukhtar(1*), Nur Anita(2)

(1) Politeknik Negeri Bengkalis
(2) Politeknik Negeri Bengkalis
(*) Corresponding Author

Abstract


This article is focus about double entry bookkeeping (DEB).  Focus assessment of this article is on the develop use of accounting equations Assets = Liabilities + Equity (A=L+E). They which commonly used for approach to understand accounting and development. This concept is a change in equation A = L + E to become A-E = L for transformation from complexcity of transaction. This accounting equia­tion (A-E = L or L=A-E) just only the consept is for complex understan­ding and totality frmawork using part of accoutning consept. This article is explent for explioting DEB in usage for public finance, and social institution. The direction of the simplification transformation of this concept is for complex understan­ding and totality of equations and accounting usage from liabilities.


Keywords


DEB, equiation, liabilities, public,social.

Article metrics

Abstract views : 40 | views : 3

Full Text:

PDF

References


Alexander, D and Nobes, C, Financial Accountingan Interna¬tional Intro¬duction e4, Pearson Education Limited, England, 2010.

Albrecht, W. Steve, Stice, Earl K., and Stice, James D. 2008, Financial Accounting, 10 edition, Thomson Higher Education, USA

Anne Britton and Chris Waterston, 2006, Financial Accounting, 4 edition, Pearson Education Limited, England

Barry Elliott and Jamie Elliott, 2009, Financial Accounting and Reporting, 13edition, Pearson Education Limited, England

Belverd E. Needles, Marian Powers, 2007, Financial Accounting e9, Houg¬ton Mifflin Company, Boston

Belverd E. Needles, Marian Powers, Susan V. Crosson, 2008, Principle of accounting e10, Houghton Mif¬flin Company, boston, newyork,

Carl S. Warren, James M. Reeve, Jonathan E. Duchac, 2012, Financial Ac¬counting 12e, Cengage Lear¬ning Mason USA

Ellerman, D, 1985, double entry multidimensional Accounting, omega, int j. of management scient vol. 14. No. 1 pp 13-22

______¬¬, 2007, Double-Entry Accounting: The Mathematical Formulation and Generalization SSRN´s eLibrary Id No. 1340619

______¬¬, 2014, On double-entry bookkeeping: The mathematical treatment, Accounting Education: An International Journal, 23(5), 483-501.

Horngren, C.T, & Harrison, W.T. Jr, 2012, Accounting Secon Edition, Prentice-Hall Inc, Engle¬wood Cliffs, New Jersey

Harry and Weetman, P, 2011, Financial Accounting An Introduction Fifth Edition, Pearson Education Limited, England

Mubarak, Husni, 2017, “Unrationality Study Dou-ble Entry Bookkeeping” So¬lusi Pengembangan Persamaan Akun¬tansi pada Presfektif Pembelaja¬ran, Kasus dan Pemahaman yang Universal, Vol 5, No 2, Inovbiz Polbeng

____ (2017) Double Entry Book keeping transformasi penyeder¬hanaan konsep & pe¬maha¬man pada perbedaan presfektif pem¬belajaran akun¬tansi, SNIT Polbeng.

____ (2018) “Complicated mathematic DEB accounting consept” Penggunaan dan penerapan untuk kerangka pembelajaran pada Accounting Scients and Accounting Problems. Vol 6, No 2, Inovbiz Polbeng

Ian Gillespie, Richard lewis, kay hamilton. Principles of financial accounting E3. Pearson Educa¬tion Limited, England, 2004

Jerry J. Weygandt , Paul D. Kimmel, Donald E. Kieso. Accounting principle e10. John Wiley & Sons, Inc. US 2012

Nobes, C, 2015, The International Transfer of Technology: Exam¬ples from the Dev-elopment of Accounting Euro¬pean Accoun-ting and Management Review, vol 2 Issue 1

Robert Libby, Patricia Libby, Daniel Short, 2009, Financial accounting e6, McGrawHill NewYork

Suwardjono, 2006, Teori Akuntansi Perekayasaan Pelaporan Keua¬ngan, Edisi 3, BPFE Yogyakarta

Stickney,P.C, Weil,R.L, Schipper,K, and Francis, J, 2010, Financial Accounting An Introduction To Concepts, Methods and Uses, 13edition, south-western cengage learning, USA

W. Steve Albrecht, Earl K. Stice, and James D. 2008, Stice Financial Ac¬counting, e10, Thomson Higher Education, Mason, OHaio USA

Weetman, Pauline, 2011, Financial Accounting An Introduction, 5 edition, Pearson Education Limited

Warsono, S, 2009, Using mathematics to answer correctly the mechanism of debit and credit, SSRN´s eLibrary Id No. 1439057

______, 2009, Mathematics in accounting as a big unanswered Question, SSRN´s eLibrary Id No. 1439084

Weygant, 2012, Accounting Princip¬les, e5, John Wiley & Sons, Inc. England.

Weygandt, J.J, Kimmel, P.D, and Kieso, D.E, 2010, Financial Accounting, 7th Edition, John Wiley & Sons, Inc. England




DOI: https://doi.org/10.35314/inovbiz.v7i2.1211

Refbacks

  • There are currently no refbacks.


Copyright (c) 2019 Husni Mubarak bin Mukhtar

Creative Commons License
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.


This Journal has been listed and indexed in :

Copyright of Jurnal Inovasi Bisnis (p-ISSN : 2338-4840, e-ISSN : 2614-6983)

Creative Commons License
Inovbiz: Jurnal Inovasi Bisnis is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.

Editorial Office :
Pusat Penelitian dan Pengabdian kepada Masyarakat
 Politeknik Negeri Bengkalis 
Jl. Bathin alam, Sungai Alam Bengkalis-Riau 28711 
E-mail: inovbiz@polbeng.ac.id
www.polbeng.ac.id

View Inovbiz Statistics