Ponadczasowe i cywilizacyjne znaczenie zapisu podwójnego
Timeless greatness and significance of the double-entry

Summary/Abstract: Purpose: The aim of the study is a presentation of everlasting significance of the double-entry. Thanks to the double-entry accounting systems are able to measure income that is to say the periodical increase of the invested capital. Methodology: Theoretical analysis of the duality principles as a development of the essence of capital and its thermodynamic fundamentals. Capital as an abstract ability of performing work cannot be created nor it arises from nothing. Findings: The double-entry is a guard in order to prevent of an attempt of violating the conservation principle during process of recording business events. Therefore double-entry accounting is a tool of income measurement. Accounting for labor is a completed system with the double-entry. This kind of accounting was in use in the dawn of civilization. Originality: Interpretation of the clay tokens unearthed by archeologists in Mesopotamia, as a compact and complete system of accounting for labor. Research made allows for the deeper understanding of the double-entry as an indispensable feature of the accounting systems. The study gave some answers for researchers’ question about theoretical fundamentals of the double-entry.

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