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Relevant bibliographies by topics / Accounting, general ledger

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Academic literature on the topic 'Accounting, general ledger'

Author: Grafiati

Published: 12 December 2022

Last updated: 26 February 2023

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Journal articles on the topic "Accounting, general ledger"

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De Rocchi, Carlos Antonio, and José Paulo Cosenza. "Accounting in the brazilian monarchy period: extracts from the ledger book of H. Kettenburg & Co." De Computis - Revista Española de Historia de la Contabilidad 15, no. 2 (December 26, 2018): 68. http://dx.doi.org/10.26784/issn.1886-1881.v15i2.334.

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This paper analyzes an accounting book used to record the transactions of H. Kettenburg & Co. in the nineteenth century in the South of Brazil. The objective of this research is to present a general view of the accounting entries made in the Ledger Book of this firm, discussing the usefulness of the accounting practices adopted and identifying the accounting themes deemed relevant and of interest, at the time of the Brazilian Monarchy. For this purpose, the paper presents a descriptive and qualitative analysis of the contents extracted from the Kettenburg’s Ledger, between 1868 and 1875. The evidence presented in the Ledger supports the existence of accounting and management control techniques adopted by the firm in the midst of the incipient industrialization of the Province of Rio Grande. The findings highlight the importance of accounting records for the provision of management information to support corporate decision-making. The study also enabled the authors to infer the influences that the Germanic culture had on this family-run business. The Ledger was recorded in German, notwithstanding the Brazilian Commercial Code, which demanded that all accounting documentation should be bookkept in the official language of the country, in other words, Portuguese. This is explained by the fact that the Journal (mandatory by law) was meant for external disclosure and the Ledger (optional), for internal management motivation, in the company’s process of management control.

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Capozzoli, Ernest A., and Dan G. Teed. "POST-CIVIL WAR ACCOUNTING PRACTICES IN NATCHEZ, MISSISSIPPI." Accounting Historians Journal 43, no. 2 (December 1, 2016): 39–58. http://dx.doi.org/10.2308/0148-4184.43.2.39.

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This paper explores the accounting practices and cultural setting of a general merchandise store located in Natchez, Mississippi during the post-Civil War period in 1865. The store ledger records complete sales and payroll entries from January through December 1865. The facts concerning the store came from a “cash book” (referred to as the ledger) that recorded financial transactions both prior to and after the Civil War [Holland, 1837]. Our article asserts that, in spite of devastating economic conditions, merchandisers in general were able to continue as central figures in daily lives in the Natchez area.

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Sharma, Asha, Shurveer S. Bhanawat, and Raj Bahadur Sharma. "Adoption of Blockchain Technology Based Accounting Platform." Academic Journal of Interdisciplinary Studies 11, no. 2 (March 5, 2022): 155. http://dx.doi.org/10.36941/ajis-2022-0042.

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Accounting has always been influenced by digital technology, although most of it has been replacing analogue instruments with digital versions. A blockchain is a digital ledger that is used to record transactions between different participants in a network. It is an internet-based, peer-to-peer distributed ledger that contains all transactions since its inception. Blockchain technology has the potential to revolutionize the world humanity implementing in the business based on the concept of transmitting valuable digital assets like bitcoin without the need of a third-party intermediary. Blockchain is considered as a type of database or a sort of digital ledger, which is widely used by many financial organizations. It's a distributed ledger which keeps records of immutable and verifiable data. This blockchain technology permits decentralized ledger transactions to be produced without the intervention of a third party. Because of its decentralization, networks have a high degree of protection. The aim of the study is to investigate various decisions making factors, affecting in adopting blockchain technology in the field of accounting. The result showed that secure and private, transparent and auditable, immutable, better transparency, reduce cost, transparency, real-time transaction, and flexible are most likely influencing factors in adoption of blockchain technology. The result indicates that the Quorum, Sap Hana, and Ethereum, platforms are most consistent and trusted platforms for block chain technology and the blockchain platforms are found most suitable, secured and stronger platform. Received: 25 October 2021 / Accepted: 2 February 2022 / Published: 5 March 2022

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Kundey, Gary E. "General Ledger Software with Practice Sets in Financial Accounting Principles Courses." Journal of Education for Business 66, no. 6 (August 1991): 346–49. http://dx.doi.org/10.1080/08832323.1991.10117498.

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Peprah, Williams Kwasi, Reynaldo P. Abas Jr., and Akwasi Ampofo. "Applicability of Blockchain Technology to The Normal Accounting Cycle." Applied Finance and Accounting 8, no. 1 (February 22, 2022): 1. http://dx.doi.org/10.11114/afa.v8i1.5492.

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Blockchain technologyis a distributed, unchangeable ledger that makes recording transactions and managing assets in a business network much easier and nowa type of accountingsoftwareconcernedwith the transfer of assetownership and the maintenanceof anaccuratefinancial ledger. Despitethenumerousbenefits ofblockchaintechnology,there is no study on theapplicability of blockchain technologytothenormalaccountingcycle in emerging economies in Africa.Thus,thispaperprovidesgeneralinsightsonhowblockchaintechnologymaybeusedinthenormalaccountingcycle in West Africa.Thestudyadoptedaqualitativeresearchmethodandcontentanalysisresearchdesigntounderstand the extent to which business leaders in West Africa are aware, understand, and utilize blockchain technology in the processing of accounting transactions to the preparation of financial statements.Results indicatethat West African business leaders are well aware, understand and applyblockchaintechnologyapplicationsinthenormalaccountingcycle,anditprovidescostsavings,digitalidentity,andsecurity.Thestudyrecommendsfurtherinvestigationsintohowtoaddressscalabilitywhen dealingwith recurrent and large transactions.

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Casado-Vara, Roberto, and Juan Corchado. "Distributed e-health wide-world accounting ledger via blockchain." Journal of Intelligent & Fuzzy Systems 36, no. 3 (March 26, 2019): 2381–86. http://dx.doi.org/10.3233/jifs-169949.

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Poluyanenko, N. A., Yu I. Gorbenko, V. E. Safonenko, and A. A. Kuznetsov. "Refinement of estimates of the success probability of a double-spend attack on the Blockchain System, Based on the Independent Players Model." Radiotekhnika, no. 203 (December 23, 2020): 25–37. http://dx.doi.org/10.30837/rt.2020.4.203.03.

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Blockchain technology is being studied in many innovative applications, such as: cryptocurrencies, smart contracts, communication systems, healthcare, Internet of Things, financial systems, software development, electronic voting and many others. Using a transparent and fully distributed peer-to-peer blockchain architecture, applications benefit from a data-only model, in which “transactions” are accepted into the blockchain ledger and, if the system is functioning properly, cannot be modified or deleted. The transparency of blockchain systems makes it possible to store publicly available and irrefutable records. A peer-to-peer blockchain system provides verifiable ledger maintenance without centralized management, which solves the problems of a single point of failure and a single point of trust. The article deals with the issue of the security of application of accounting systems built on decentralized principles using blockchain technology. Particular attention is paid to the problem of the possibility of double spending in such accounting systems. The article exemplifies the reorganization of records in blockchain ledgers, performed by successfully carrying out a 51% attack on consensus algorithms based on proof of work. Given refinement of analytical expressions of 51% attack probability obtained in the works of S. Nakamoto and M. Rosenfeld using a more general model, namely, the model of independent players, where the probability of block formation by attackers and an honest network are independent events. The results of comparing of the success probability of a double-spending attack on the blockchain systems calculated according to different models are presented.

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Sytova, S. N., A. P. Dunets, A. N. Kavalenka, and S. V. Charapitsa. "Belarusian software for nuclear material accounting at the level of the regulatory body." Nuclear Physics and Atomic Energy 22, no. 4 (December 25, 2021): 400–408. http://dx.doi.org/10.15407/jnpae2021.04.400.

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A review of the information system for nuclear material accounting and control at the level of the Belarusian regulatory body in the field of nuclear and radiation safety is presented. This system is developed in accordance with International Atomic Energy Agency (IAEA) requirements depicted in Code 10 of the State subsidiary arrangements. The system provides automatic generation of the following accounting reports: physical inventory listing, inventory change report, material balance report, and textual report for each material balance area as well as the corresponding General Ledger. It provides all necessary calculations and pre-calculations, based on input data, to produce accurate accounting reports. The system implements the import/export of data to/from the system using Code 10 (labelled and fixed formats), as well as making adjustments to accounting documents in accordance with IAEA rules. There are two possibilities of nuclear material accounting in the system. The first consists of importing into the system of all reporting documents from the material balance areas of facilities and the subsequent possibility of checking the received data using an independent recalculation tool in the system. The second one includes the registration of all necessary information on nuclear material batches at locations outside facilities and their movement in the material balance area and then automatic generation of all required reports and General Ledger.

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Yamey, Basil S. "Daniel Harvey's ledger, 1623–1646, in context." Accounting, Business & Financial History 20, no. 2 (July 2010): 163–76. http://dx.doi.org/10.1080/09585206.2010.485746.

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Kurnia, Anis Indah, and Dadang Romansyah. "Rancangan Sistem Siklus Akuntansi Pada Bank Sampah." JURNAL AKUNTANSI DAN KEUANGAN ISLAM 3, no. 1 (March 6, 2019): 39–55. http://dx.doi.org/10.35836/jakis.v3i1.40.

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This study aims to formulate a system of accounting cycle on trash bank. This studyused descriptive methods and qualitative data. This study’s subjects consisted of respondents and the data library that collected by interviews, documentation and literature. Analysis was done by analyze the data to understand the process of accounting cycle, preparing the system, the last summed up the results of analysis. The study found a system of financial records and financial statements based on SAK ETAP and some contract in PSAK Sharia. Accounting system has a preparation, recording and classification stage. The preparation stage such as chart of account, price list and customers list. The recording stage such as ledgers: trash inventory, savings cooperatives, list of net income cooperatives, list of savings, list of lending, list of electrical and pulse supplies and special journals: purchase of trash, sales of trash, saving of trash, cash receipts and cash payments. The classification stage such as general ledger, adjusting entries, trial balance. Then the system of financial statements consist of balance sheet, income statement, equity statement, cash flow statement and notes to the financial statements. Finally, for the preparation next period there are after closing journal and trial balance after closing.

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Dissertations / Theses on the topic "Accounting, general ledger"

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Chen, Hong Chich, and 陳泓志. "Research of Object Oriented Business Framework : Accounting General Ledger Experience." Thesis, 2000. http://ndltd.ncl.edu.tw/handle/82529733235384416503.

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Chih, Chiang Ming, and 江敏志. "Establishment of Internal Control in Accounting Information System－Example of General Ledger System." Thesis, 1994. http://ndltd.ncl.edu.tw/handle/76377366947809410645.

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Books on the topic "Accounting, general ledger"

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Bauer, Eric. The SAP general ledger. Bonn, Germany: Galileo Press, 2011.

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Maximizing the SAP general ledger. Boston: Galileo Press, 2009.

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Cameron, Melanie Anjele. Oracle general ledger guide. New York: McGraw-Hill, 2009.

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4

Bertea, Mihai. General Accounting Ledger. Independently Published, 2021.

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5

Warren, John. Accounting Ledger Book: General Ledger Accounting Book. Independently Published, 2020.

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Studio, TheLedger. Accounting General Ledger: Simple Accounting Ledger for Bookkeeping. Independently Published, 2020.

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7

Accounts, Insignia. General Ledger Accounting Book. Independently published, 2017.

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8

Peters, Judith M. College Accounting-General Ledger. Mcgraw-Hill College, 1996.

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9

Staff, Insignia Accounts. Accounting Notebook: General Ledger. Independently Published, 2017.

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10

Staff, Insignia Accounts. Accounting Forms General Ledger. Independently Published, 2017.

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Book chapters on the topic "Accounting, general ledger"

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Okungbowa, Andrew. "Useful General Ledger Accounts." In Asset Accounting Configuration in SAP ERP, 295–307. Berkeley, CA: Apress, 2016. http://dx.doi.org/10.1007/978-1-4842-1365-0_13.

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Okungbowa, Andrew. "Useful General Ledger Accounts." In SAP ERP Financial Accounting and Controlling, 469–545. Berkeley, CA: Apress, 2015. http://dx.doi.org/10.1007/978-1-4842-0716-1_20.

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Okungbowa, Andrew. "Customizing New General Ledger Accounting." In SAP ERP Financial Accounting and Controlling, 421–68. Berkeley, CA: Apress, 2015. http://dx.doi.org/10.1007/978-1-4842-0716-1_19.

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Okungbowa, Andrew. "Creating a General Ledger (G/L)." In SAP ERP Financial Accounting and Controlling, 65–79. Berkeley, CA: Apress, 2015. http://dx.doi.org/10.1007/978-1-4842-0716-1_5.

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Okungbowa, Andrew. "Creating a General Ledger (G/L)." In SAP S/4HANA Financial Accounting Configuration, 85–100. Berkeley, CA: Apress, 2022. http://dx.doi.org/10.1007/978-1-4842-8957-0_5.

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Okungbowa, Andrew. "Integrating Asset Accounting with the General Ledger (FI-GL)." In Asset Accounting Configuration in SAP ERP, 25–45. Berkeley, CA: Apress, 2016. http://dx.doi.org/10.1007/978-1-4842-1365-0_2.

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"General Ledger Best Practices." In Accounting Best Practices, 335–49. Hoboken, New Jersey: John Wiley & Sons, Inc., 2013. http://dx.doi.org/10.1002/9781118555958.ch15.

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Brandon, Daniel M. "Developing the Schedule and Cost Plan." In Project Management for Modern Information Systems, 120–56. IGI Global, 2006. http://dx.doi.org/10.4018/978-1-59140-693-8.ch007.

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The Project Management Institute (PMI) project management process groups include initiation, planning, execution, control, and closing. In practice, however, the initiation processes of a project are often not part of a project for budgeting and control issues, but rather are charged to management and administration (M&A) or operations and maintenance (O&M) general ledger accounts. In some organizations, these charges are later reversed back to a project after it is decided to move forward with that project. Thus, only the planning, execution, and control processes become part of the project for accounting purposes; sometimes detail planning is part of a project but not overall planning. Similarly, the closing process group may or may not be a formal part of the project, and sometimes those processes are performed by an independent organization. This chapter is concerned with detail project planning, particularly the schedule and cost plan.

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Conference papers on the topic "Accounting, general ledger"

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Sibiryatkina, Irina, and I. Vlasova. "MAIN ELEMENTS OF THE METHODOLOGY OF ACCOUNTING THE CALCULATIONS OF INSURANCE PREMIUMS." In GREEN ECONOMY: IFOREST. FSBE Institution of Higher Education Voronezh State University of Forestry and Technologies named after G.F. Morozov, 2022. http://dx.doi.org/10.34220/zeif2022_91-94.

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The article presents the main elements of the methodology for accounting for the calculation of insurance premiums of an organization, which include the information environment, the process of forming the tax base of insurance premiums, tax accounting - the formation of individual cards of employees of the enterprise, registers for accounting for insurance premiums and reporting on them. The methodology includes checking the control ratios of the generated reporting on insurance premiums with other reporting forms. Accounting is represented by the formation of entries, their reflection in the general ledger, the timely payment of insurance premiums.

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