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
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.
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