Double-entry bookkeeping

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. 

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... 

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. ... 

Tables 16.1 and 16.2 show an example of double-entry bookkeeping, with a journal and ledgers, for the following transactions. The company purchases a heat exchanger for...

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). 

The ACM are not quite adequate for the representation of chemical reactions, since the latter involve not only redistributions of bonds but also unshared valence electrons that do not participate in bonds between atom pairs of the individual molecules. The adequate representation of interconvertible chemical systems requires a device with double bookkeeping capability, i. e., matrices which account for both, bonds and electrons. The Je-matrices are obtained from the ACM by inserting diagonal entries which indicate the number of free, rmshared valence electrons of the atom Ajt. Clearly, each 6e-matrix B is symmetric, so that the entries on the diagonal and in the upper triangle determine the matrix B uniquely. 

A reaction matrix is therefore a "make-hreak indicator of bonds between pairs of atoms and of electron exchange between pairs of atoms, endowed with double bookkeeping capability for bonds and electrons. The ofi-diagonal entries (i j) indicate how many bonds between atom i and atom are made (H-) or broken (—) by the reaction the diagonal entries ru reveal how many free electrons atom i gains (-(-) or loses (—) in the reaction... 

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