Solving the Mystery of Double Entry Bookkeeping – Warsono‐bin‐Hardono (swarsono@feb.ugm.ac.id) SOLVING THE MYSTERY OF DOUBLE ENTRY BOOKKEEPING 1 Sony Warsono-bin-Hardono Department of Accounting Faculty of Economics and Business Universitas Gadjah Mada Indonesia ABSTRACT Double-entry bookkeeping (DEB) has been shown to be reliable. The first documentation of its usage dates to 1494 and it has been used since then without any significant changes‚ despite more than half a millennium having passed
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Chapter One The Accounting Equation and Double-entry Bookkeeping I. Learning objectives After completing this session‚ students should be able to (1) Define assets‚ liabilities‚ owner’s equity‚ revenue and expenses; (2) Understand the functions of the fundamental accounting equation; (3) Record business transactions and illustrate their effects on the fundamental accounting equation; (4) Understand the accounts payable‚ accounts receivable‚ prepaid insurance‚ and drawing accounts;
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playing jeopardy is a good way to test machine intelligence. Jeopardy is an American television quiz show and it can ask about anything. Watson is a machine and it’s made for answering question. For Watson‚ there is a lot of possible answer but Watson need to pick the accurate answer. For example‚ if Watson has 3 possible answer then Watson will pick the one that has the most percentage. The most percentage means that it is more likely to be correct. In the article‚ IBM Watson became a jeopardy champion
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INTRODUCTION As we know that‚ double-entry bookkeeping system is established by Luca Pacioli. Without double-entry bookkeeping system‚ we cannot analyse the financial status of a business. ACCOUNTING EQUATION The foundation accounting equation is the relationship between assets‚ liabilities‚ and equity. It is a basic accounting equation used to balance all of the businesses account (Wikipedia 2017). For example‚ the double-entry bookkeeping system is a famous system in the accounting world. Most
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English 4 Honors March 1‚ 2011 Isaac Awesomov Entropy is a measure of the unavailable energy in a closed thermodynamic system that is also usually considered to be a measure of the system ’s disorder‚ that is a property of the system ’s state‚ and that varies directly with any reversible change in heat in the system and inversely with the temperature of the system (Webster). Entropy is a fundamental aspect of not only physics and its relation to thermodynamics‚ but also to biology and cognition
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Hudson Miller “’There Must Be Someway Out of Here’‚ Said the Joker to the Thief” Existence is a curious thing. One minute you can be happily floating in oblivion‚ the next you are plucked from the comforting darkness and blinded by all the gloriousness of consciousness. Well‚ that’s how it goes for most people anyway. Our hero was not brought into this world because of the love of a man and a woman. Our hero was brought into this world because of the hatred a man had for himself. When you first
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"to the life." The physical resemblance Gene senses‚ brings on a surge of Finny’s own unique spirit within him. Unexpectedly‚ Gene feels free‚ daring‚ confident - just like Finny. For a moment‚ Gene has become Finny’s double. In a sense‚ Gene and Finny have been each other’s doubles since the beginning of the novel. In the first description of the boys standing together by the tree‚ the narrator makes clear that they resemble each other physically to a remarkable extent. Their heights and weights
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defensively in the midst of documented rectitude. I did not want to live legally if it also meant living like a refugee.” (Jasmine‚ p. 171) 2a. “In this section‚ we shall consider the extent to which Western feminist discourses are able to address the double
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Curve Primer The concept of a Learning Curve is motivated by the observation (in many diverse production environments) that‚ each time the cumulative production doubles‚ the hours required to produce the most recent unit decreases by approximately the same percentage. For example‚ for an 80% learning curve: If cumulative production doubles from 50 to 100‚ then the hours required to produce the 100th unit is 80% of that for the 50th unit. The learning curve formula can be expressed mathematically
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are very similar. But she exposes his double standards‚ as Wilmore cries “Thy lodging‚ thy lodging! Or I’m a dead man!” Hellena replies “why must we be either guilty of fornication or murder if we converse with you men” Hellena’s wit makes Willmore seem ridiculous here. She mocks the familiar libertine motif that the man will die if he is not sexually relieved and exposes Wilmore’s discourse of love‚ simply as crude sexual appetite. Later she exposes the double standard within Wilmore’s ideology of
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