Duplicate Accounting Records: Historical Notes

B. Yamey
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引用次数: 8

Abstract

Abstract According to some of the earliest printed expositions of bookkeeping and accounts, a businessman might keep two ledgers pertaining to the same set of transactions. The second ledger could be an exact copy of the original ledger, to be available if the latter were lost or destroyed. Or, one of the ledgers could be a distorted version of the original, designed to deceive and defraud. Other uses of duplicate ledgers are also considered in this article.
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会计记录副本:历史记录
根据一些最早的关于簿记和账目的印刷说明,一个商人可能会为同一组交易保留两个分类账。第二份分类账可以是原始分类账的精确副本,以便在原始分类账丢失或毁坏时可以使用。或者,其中一个分类账可能是原始分类账的扭曲版本,旨在欺骗和诈骗。本文还讨论了重复分类账的其他用途。
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