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اقتصاد::
حسابداری دوطرفه، حسابداری دوطرفه
As explained here, such a misunderstanding arises as a result of ignoring the overall constraints imposed by double-entry financial bookkeeping.
In fact, the first, decisive step in the institution of banking was the introduction of double-entry bookkeeping.
Made possible by the discovery of negative numbers (attributed to the Indian mathemati- cian Brahmagupta in the seventh century), double-entry bookkeeping was developed only much later - in the thirteenth century - by Italian traders, who took advantage both of Arabic numerals and of the Indian conception of zero.
(1991), however, the double-entry bookkeeping system of banking reached its historical apex at the beginning of the seventeenth century with the Bank of Amsterdam.
Every bank note corresponds as a matter of fact to a double-entry in the books of the issuing bank, a record of which the note is the material representation circulating outside the bank issuing it (see Rossi, 2001, pp. 105-12).،As explained here, such a misunderstanding arises as a result of ignoring the overall constraints imposed by double-entry financial bookkeeping.
In fact, the first, decisive step in the institution of banking was the introduction of double-entry bookkeeping.
Made possible by the discovery of negative numbers (attributed to the Indian mathemati- cian Brahmagupta in the seventh century), double-entry bookkeeping was developed only much later - in the thirteenth century - by Italian traders, who took advantage both of Arabic numerals and of the Indian conception of zero.
(1991), however, the double-entry bookkeeping system of banking reached its historical apex at the beginning of the seventeenth century with the Bank of Amsterdam.
Every bank note corresponds as a matter of fact to a double-entry in the books of the issuing bank, a record of which the note is the material representation circulating outside the bank issuing it (see Rossi, 2001, pp. 105-12).
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