Jurnal Inovasi Bisnis (Inovbiz)
Vol 5, No 2 (2017)

“Unrationality Study Double Entry Bookkeeping” Solusi Pengembangan Persamaan Akuntansi pada Presfektif Pembelajaran, Kasus dan Pemahaman yang Universal

Husni Mubarak (Jurusan Administrasi Niaga Program Studi Akuntansi Sektor Publik Politeknik Negeri Bengkalis)

Article Info

Publish Date
25 Dec 2017

Abstract

Abstract: This article investigated about double entry bookkeeping (DEB) on the usage side of the learning process, it is not like the previous accounting experts who repeatedly deeply reviewed DEB. Focus assessment of this article is on the develop use of accounting equations Assets = Liabilities + Equity (A=L+E) which is commonly used for approach to understand accounting in introductory accounting study and courses. Development of this concept is a change in equation A = L + E to become A-L = E for transformation from complexcity of transaction. This accounting equiation (A-E = L or L=A-E) just only the consept is for complex understanding and totality frmawork using part of accoutning consept, but the weakness and limitations this article only use argument, assumtion and basic analisys in define framework modification.

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Journal Info
Jurnal Inovasi Bisnis (Inovbiz)
Website

Abbrev

IBP

Publisher

Politeknik Negeri Bengkalis

Subject

Economics, Econometrics & Finance

Description

Jurnal Inovasi Bisnis (Inovbiz) focuses on how we gain knowledge through innovation and how knowledge encourages the innovation both in economics and business. It is provided for writer, researcher, professor, and practitioner who want to publish their research reports or articles, theoritical or ...