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The Origins and Evolution of the Double Account System: An Example of Accounting Innovation

 

作者: JOHN RICHARD EDWARDS,  

 

期刊: Abacus  （WILEY Available online 1985）
卷期: Volume 21, issue 1  

页码: 19-43

 

ISSN:0001-3072

 

年代: 1985

 

DOI:10.1111/j.1467-6281.1985.tb00110.x

 

出版商: Blackwell Publishing Ltd

 

关键词: Accounting history;Double‐account

 

数据来源: WILEY

 

摘要:

The distinguishing characteristic of the double account system is the subdivision of the conventional balance sheet into a capital account and a revenue account, and it is the purpose of this paper to explain why it became the practice of railway companies to publish accounts in this form.

 

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