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“COMPLICATED MATHEMATICS DEB ACCOUNTING CONCEPT” PENGGUNAAN DAN PENERAPAN UNTUK KERANGKA PEMBELAJARAN PADA ACCOUNTING SCENTS AND ACCOUNTING PROBLEMS
Author(s) -
Husni Mubarak,
Rosmida Rosmida
Publication year - 2018
Publication title -
inovbiz/inovbiz: jurnal inovasi and bisnis
Language(s) - English
Resource type - Journals
eISSN - 2614-6983
pISSN - 2338-4840
DOI - 10.35314/inovbiz.v6i2.841
Subject(s) - accounting , database transaction , bookkeeping , argument (complex analysis) , equity (law) , computer science , business , political science , database , biochemistry , chemistry , law
This article investigated about mechanism of double entry bookkeeping (DEB) on the usage side of the learning process. Focus assessment of this article is on the develop use of complex accounting equations. Transformation complexcity transaction is about balance sheet, income and equity. Accounting equiation frmawork find universal modification implementation, that only simple equations but complax equaiton this transaction. That simple information, this equestion (A=L+E) is become more complex component A (Cr.A+Fx.A +It.A) = L (Cr.L+LT.L) + E (CS+RE+R). But this consept in article have weakness and limitations, only use argument, assumtion and basic analisys in define framework modification, and need complex understanding and scientific evidence.

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