Double entry

Frinciples of Double-Entry Accounting Many of the accounts involve both income and expenditure. The general practice is to keep accounts by the double-entry system, which may be summarized by... 

The principle of double entry dates from the fifteenth century and is based on the premise that eveiy transaction involves a giver and a receiver of value. Double entiy requires that each transaction be entered into two accounts, the convention being that the account of the giver is credited and the account of the receiver is debited with the same amount of money, as noted in the journal. For convenience, each account is divided centrally, and the debit items are entered on the right-hand side. It is also usual to provide a cross-reference to the journ entiy so that errors and omissions can be checked. 

There are two kinds of energy inducer systems a single-entry inducer and a double-entry inducer as shown in Figure 6-7. 

A double-entry inducer system halves the inlet flow so that a smaller inducer-tip diameter can be used, reducing the inducer-tip Mach number however, the design is difficult to integrate into many configurations. 

For most general-service noncorrosive applications, the wheels use medium- to heavy-gauge carbon or alloy steel. For the centrifugal types, a die-formed entrance shroud provides smooth entrance flow of the air into the wheel. A solid steel plate serves as a back plate of the single entrance wheel, but of course, cannot be used on a double-entry wheel. Flere, both sides of the wheel have entrance shrouds. Figure 12-120C. 

Gas logging, the adherence of small bubbles to particles, causing them to rise to the surface in the reactor and form an inefficient packed bed with poor mass transfer properties, can be a problem in various fermentations and in wastewater treatment. A double entry fluidized bed reactor has been developed with simultaneous top (inverse) and bottom (conventional) inlets to overcome this problem (Gilson and Thomas, 1993). 

From a purely systematic point of view, it is convenient to present the results of strategic bond selection by means of a double entry table (see Table 7.1). 

Mary Poovey writes about one of the epistemological effects of doubleentry bookkeeping to make the formal precision of the double-entry system, which drew on the rule-bound system of arithmetic, seem to guarantee the accuracy of the details it recorded (30). 

This dual aspect has led to the double-entry bookkeeping system in use today. Any transaction that takes place causes changes in the accounting equation. An increase in assets must be accompanied by one of the following ... 

A change in one part of the equation due to an economic transaction must be accompanied by an equal change in another place— therefore, the term double-entry bookkeeping. On a page of an account, the left-hand side is designated the debit side and the right-hand side is the credit side. This convention holds regardless of the type of account. Therefore, for every economic transaction, there is an entry on the debit side balanced by the same entry on the credit side. 

Having collected optimal quality data, first-rate data management is also critical. Many data that are collected can now be fed directly from the measuring instrument to computer databases, thereby avoiding the potential of human data entry error. However, this is not universally true. Therefore, careful strategies have been developed to scrutinize data as they are entered and once they are in the database. The double-entry method requires that each data set be entered twice (usually by two operators) and these entries compared by a computer for any discrepancies. This method operates on the model that two identical errors are probabilistically very unlikely, and that every time the two entries match the data are correct. In contrast, dissimilar entries are identified, the source (original) data located, and the correct data point entry confirmed. 

Often, a single data entry still will be prone to errors. The data entry system will allow for a double entry of all information. The same operator who did the original entry should not perform the second entry of the information. The data entry system can resolve inconsistencies two ways. During the second entry, the system will show mistakes as they are typed, asking the operator to choose which version is more correct, the first or second. The system may also run in a batch mode that compares the two entries and prints a report of inconsistencies. The operator can then go back and choose the correct version. 

Asymmetric ethylation of benzaldehyde was conducted in the presence of 5 mol% of the ferrocenylzinc complex 5 in toluene or hexane (Scheme 3-6). Results are listed in Table 3-1. The iodoferrocene 4a itself bearing a simple iV-methyl-aminoalcohol side chain showed poor catalytic effect (entry 1) however, by chelation with zinc metal enantioselectivity was doubled (entry 2). With (S)-prolinol derivatives 4b and 4d, 1-phenylpropanol with R configuration was formed (entries... 

Distillation towers feed-tray location for, 10 optimum reflux ratio for, 371-376 specifications for, 16 (See also Bubble-cap contactors, Packed towers. Sieve trays, and Valve trays) Distribution costs, 194, 196, 207, 211 Distribution in statistical analyses, 745-746 Dividends, tax exemptions for, 259 Documentation, 137-149,452-476 Double-entry bookkeeping, 143-144 Downcomers in tray columns, 684-686 Drives, cost of 532-533 Dryers, cost of 713-716... 

Data entry and double entry using CRF images... 

Double-entry of the data should be performed. Data validation methodology (proofreading, double-data entry, electronic logical control) should be specified in writing. 

Accounting methods in use today had their origin in the fourteenth century in what is now Italy (3). Fibonacci introduced the dual-aspect concept, and the Medicis made the system more efficient. The basis of these methods is called double-entry bookkeeping, which in the simplest terms is expressed as follows ... 

A change in one part of the equation due to an economic event must be accompanied by an equal change in another place—hence the term double-entry bookkeeping. 

The output from industry k to industry j is also the input from k to / necessary for j to make its products. Equation (4.2) can be presented in tabular form (Table 4.1), to illustrate once again the principle of double-entry bookkeeping (total output is equal to total input). Summing all industrial inputs X to any industry k in a column yields the total cost of all intermediate inputs, 7, required by industry k to produce its total output, X. ... 

Data Entry and Double Entry using CRF Images... 

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