DOUBLE ENTRY IN THE BALANCE ACCOUNTING THEORY BY A.P. RUDANOVSKY
S.V. Kolchugin
Novosibirsk State University of Economics and Management, Str. Kamenskaya, 56, Novosibirsk, 630099, Russia
Keywords: теория, история, методология, двойная запись, бухгалтерский учет, А.П. Рудановский, theory, history, methodology, double entry, accounting, A.P. Roudanovsky
Subsection: FINANCE, ACCOUNTING AND ANALYSIS
Abstract
The article is devoted to explanation of the double entry methodology in the balance accounting theory by A.P. Rudanovsky, which is a synthesis of three independent schools of accounting - single entry bookkeeping, logismography and single entry cameral bookkeeping. An attempt to explain the essence of the double entry via the mathematical theory of complex numbers is considered.
|
