scholarly journals PELATIHAN PEMBUATAN LAPORAN KEUANGAN METODE SINGLE ENTRY DAN DOUBLE ENTRY PADA LEMBAGA DANA AMANAH PEMBERDAYAAN MASYARAKAT KABUPATEN SRAGEN

2020 ◽  
Vol 4 (2) ◽  
pp. 1
Author(s):  
Tri Widianto ◽  
Adi Penawan ◽  
Brm Suryo Triono
Keyword(s):  
Single Entry ◽  
Double Entry

scholarly journals Double entry bookkeeping vs single entry bookkeeping

2016 ◽  
Vol 73 (2) ◽  
pp. 282
Author(s):  
Ileana Andreica
Keyword(s):  
Financial Management ◽  
Comparison Method ◽  
Accounting System ◽  
Accounting Systems ◽  
Legal Personality ◽  
Advantages And Disadvantages ◽  
Family Enterprises ◽  
Hypothetical Data ◽  
Single Entry ◽  
Double Entry

Abstract: A financial management eficiently begin, primarily, with an accounting record kept in the best possible conditions, this being conditioned on the adoption of a uniform forms, rational, clear and simple accounting. Throughout history, there have been known two forms of accounting: the simple and double entry. Romanian society after 1990 underwent a substantial change in social structure, the sector on which put a great emphasis being private, that of small manufacturers, peddler, freelance, who work independently and authorized or as associative form (family enterprises, various associations (owners, tenants, etc.), liberal professions, etc.). They are obliged to keep a simple bookkeeping, because they have no juridical personality. Companies with legal personality are required to keep double entry bookkeeping; therefore, knowledge and border demarcation between the two forms of organisation of accounting is an essential. The material used for this work is mainly represented by the financial and accounting documents, by the analysis of the economic, by legislative updated sources, and as the method was used the comparison method, using hypothetical data, in case of an authorized individual and a legal entity. Based on the chosen material, an authorized individual (who perform single entry accounting system) and a juridical entity (who perform double entry accounting system) were selected comparative case studies, using hypothetical data, were analysed advantages and disadvantages in term of fiscal, if using two accounting systems, then were highlighted some conclusion that result.

Comparison of Single-Entry and Double-Entry Two-Step Couple Screening for Cystic Fibrosis Carriers

1996 ◽  
Vol 46 (1) ◽  
pp. 20-25 ◽  
Author(s):  
Leo P. ten Kate ◽  
Joke B.G.M. Verheij ◽  
Mark F. Wildhagen ◽  
Henk B.M. Hilderink ◽  
Loes Kooij ◽  
...  
Keyword(s):  
Cystic Fibrosis ◽  
Single Entry ◽  
Double Entry

A Method of Map Extrapolation for Unequal and Partial Admission in a Double Entry Turbine

2013 ◽  
Author(s):  
Peter Newton ◽  
Alessandro Romagnoli ◽  
Ricardo Martinez-Botas ◽  
Colin Copeland ◽  
Martin Seiler
Keyword(s):  
Velocity Ratio ◽  
Test Stand ◽  
Turbine Wheel ◽  
Turbine Performance ◽  
Admission Data ◽  
Partial Admission ◽  
Single Entry ◽  
Data Points ◽  
Double Entry ◽  
The Impact

This paper presents a method for prediction of the unequal admission performance of a double entry turbine based on the full admission turbine maps and a minimal number of unequal admission points. The double entry turbine has two separate inlet ports which feed a single turbine wheel: this arrangement can be beneficial in a turbocharger application; however the additional entry does add complexity in producing a complete turbine map which includes unequal admission behaviour. When a double entry turbine is operated under full admission conditions, with both entries feeding the turbine equally, this will act effectively as a single entry device and the turbine performance can be represented by a standard turbine map. In reality a multiple entry turbine will spend the majority of time operating under varying degrees of unequal admission, with each entry feeding the turbine different amounts; the extent of this inequality can have a considerable impact on turbine performance. In order to produce a full map which extends from full admission through to the partial admission case (where one inlet has no flow) a large number of unequal admission data points are required. The paper starts by discussing previous attempts to describe the partial and unequal admission performance of a double entry turbine. The full unequal admission performance is then presented for a nozzled, double entry turbine. The impact of unequal admission on turbine performance is demonstrated. Under some conditions of operation, the turbine efficiency may be less than half that of the equivalent full admission case based on the average turbine velocity ratio. A method of using the steady, equal admission maps, with a limited number of unequal admission data points, to predict the full unequal admission behaviour is presented. A good agreement is found when the map extension method is validated against the full unequal admission turbine performance measured on a test stand. In the prediction of efficiency a mean error of approximately 0.39% is found between the test stand data and the proposed extrapolation method, with a standard deviation of 2.79%. A better agreement is generally found at conditions of higher power.

Accounting in state-owned companies operated for the production and sale of alcohol in Russia in the fifteenth-seventeenth centuries

2019 ◽  
Vol 24 (3) ◽  
pp. 425-443 ◽  
Author(s):  
Viatcheslav Sokolov ◽  
Svetlana Karelskaia ◽  
Ekaterina Zuga
Keyword(s):  
Seventeenth Century ◽  
Accounting System ◽  
Alcohol Production ◽  
Single Entry ◽  
History Of ◽  
Double Entry

The purpose of this study is to research the accounting method used in state-owned companies operated for alcohol production and sale in Russia in the fifteenth–seventeenth centuries. Such an accounting method was distinguished by a variety of registers and entries according to a single-entry bookkeeping system. By the seventeenth century, this method had provided a framework for the emergence of a complex accounting system based on the principles of cameral accounting. This study presents the history of an accounting method used in state-owned companies in Russia before the advent of double-entry bookkeeping.

scholarly journals Investigation of Shear Stiffness of Spine Bracing Systems in Selective Pallet Racks

2015 ◽  
Vol 9 (1) ◽  
pp. 1-6
Author(s):  
Bo Cheng ◽  
Zhenyu Wu
Keyword(s):  
Steel Structure ◽  
Shear Stiffness ◽  
Local Deformation ◽  
Deformation Analysis ◽  
Simplified Models ◽  
Beam Elements ◽  
Single Entry ◽  
Lateral Behavior ◽  
Double Entry ◽  
Selective Storage

This paper presents a general analysis on the shear stiffness of spine bracing systems of selective storage racks in the down-aisle direction. Unlike the architectural steel structure, the bearing capacity of bracing connection in the spine bracing systems of steel rack structure is weaker than that of bracing members. Firstly, destructive tests of spine bracing connection in single entry racks have been conducted. In the tests, a portion of column web around bolt holes is damaged due to the pull force of connecting bolts. Based on the experimental results, the finite element shell model of tested bracing connection is developed, and the emulation method is also used to analyze the deformation behavior of spine bracing connections in double entry racks. The calculating results indicate that, with better mechanical behavior and less local deformation, the tensile stiffness of bracing connection in double entry racks is much larger than that of bracing connection in single entry racks. From the trial calculation, the simplified models using elastic plastic beam elements are proposed. These simplified models can be adopted in the overall deformation analysis of selective pallet racks subjected to horizontal loading. Through the comparative analysis of single entry racks and double entry racks which have four bays and eight floors, the lateral deformation of double entry racks is considerably less than that of single entry racks, showing the large different effect of spine bracing systems on two rack lateral behavior.

scholarly journals Teocentrismo, Antropocentrismo y Contabilidad: de la Edad Media al Renacimiento

2022 ◽  
Vol 25 (1) ◽  
pp. 147-158
Author(s):  
Susana Villaluenga de Gracia ◽  
Inmaculada Llibrer-Escrig ◽  
Fernando-Gabriel Gutiérrez-Hidalgo
Keyword(s):  
Middle Ages ◽  
Paradigm Shift ◽  
Qualitative Methodology ◽  
Know How ◽  
15Th Century ◽  
The World ◽  
Single Entry ◽  
Double Entry ◽  
Do So ◽  
The Middle Ages

The change in the accounting method from single entry to double entry in the 15th century has been tried to explain by the influence of some different issues such as the appearance of capitalism or by the contact of Italy with other peoples. However, none of them has been able to do so satisfactorily. That is why this work, tries to show how this accounting change could be pushed by a paradigm shift: the philosophical and religious perception of the world and its passed from the Middle Ages to the Renaissance. It will be seen using a qualitative methodology which helps to know how the methods of charge and discharge and double entry respond to the prevailing ways of thinking in which they developed. The first one, can be associated with a Theocentric thought, typical of the Middle Ages, and the second one, double entry bookkeeping, philosophical viewpoint that are the are the most important entity in the world, which is characteristic of the Renaissance. El cambio del método contable de la partida simple a la doble en el siglo XV se ha intentado explicar por la influencia de diferentes factores como la aparición del capitalismo o por el contacto de Italia con otros pueblos. Sin embargo, ninguno de ellos aisladamente, lo ha podido hacer de forma satisfactoria. Por lo tanto, utilizando una metodología cualitativa, este trabajo intenta arrojar luz indagando cómo este cambio contable se pudo deber a un cambio en la percepción filosófica y religiosa del mundo, al pasarse de la Edad Media al Renacimiento. Se verá cómo los métodos del cargo y descargo y de la partida doble responden a las formas de pensamiento imperantes en el que se desarrollaron. En consecuencia, que partida simple se puede asociar a un pensamiento Teocéntrico, propio de la Edad Media, y que la partida doble se puede relacionar con el Antropocéntrico característico del Renacimiento.

scholarly journals Tinjauan Atas Reformasi Akuntansi Pemerintahan Di Indonesia

2018 ◽  
Vol 6 (2) ◽  
Author(s):  
Suryanto Suryanto
Keyword(s):  
Data Display ◽  
Single Entry ◽  
Double Entry

Penelitian ini bertujuan untuk mengetahui reformasi sistem akuntansi pemerintahan di Indonesia. Penelitian ini menggunakan pendekatan kualitatif dengan jenis penelitian deskriptif. Teknik pengumpulan data menggunakan studi literatur. Data diperoleh dari penelusuran dari berbagi sumber referensi baik penelitian terdahulu, media online mapun dari berbagai peraturan perundangundangan. Teknik pengumpulan data menggunakan studi pustaka, yakni melalui penelaahan berbagai studi literatur dan peraturan-peraturan yang terkait dengan topik penelitian. Data dapat didapatkan dari buku-buku atau literatur kepustakaan seperti artikel-artikel, media online, hasil penelitian serta dokumentasi yang memiliki relevansi dengan judul artikel. Teknik analisis data dilakukan dengan tahapan, antara lain: reduksi data, display data, dan verifikasi serta simpulan. Analisis dilakukan dengan menggunakan model analisis interaktif, yakni rangkaian yang saling kait mengkait sejak penelitian dirancang, diverifikasi dan ditarik kesimpulannya.Hasil penelitian menyatakan bahwa reformasi sistem akuntansi pemerintahan mengakibatkan terjadinya perubahan, antara lain :  (1) Perubahan basis pencatatan akuntansi dari basis kas menjadi basis akrual; (2) Teknik pembukuan tunggal (single entry) menjadi pembukuan berpasangan (double entry); dan (3) Laporan keuangan yang dihasilkan. Adapun fase-fase perkembangan akuntansi pemerintahan di Indonesia dapat dilihat dari era sebelum otonomi daerah, era transisi otonomi daerah dan era pasca otonomi daerah.

scholarly journals Comparison of single and double entry twin cup dosimeter in measuring indoor radon and thoron concentration in Mizoram, India

2018 ◽  
Vol 18 (2) ◽  
pp. 58-63
Author(s):  
L.Z. Chhangte ◽  
P.C. Rohmingliana ◽  
B.K. Sahoo ◽  
B.K. Sapra ◽  
Vanramlawma ◽  
...  
Keyword(s):  
Solid State ◽  
Indoor Radon ◽  
Track Detector ◽  
Nuclear Track Detector ◽  
Single Entry ◽  
Construction Type ◽  
Double Entry ◽  
Seasonal Data

Indoor radon and thoron concentrations have been measured using solid state nuclear track detector (LR-115 type-ІІ) based twin cup dosimeter with single and double entry deployed side by side. The measurements have been carried out in 50 dwellings of 8 different villages/towns situated in Saiha and Lawngtlai districts, Mizoram. Dwellings were selected primarily from the gamma level measured using Micro-R survey meter and the construction type of the building. The average concentrations of radon and thoron were found to be 75.76 Bq/m3 and 96.50 Bq/m3 for single entry dosimeter and 63.47 Bq/m3 and 19.79 Bq/m3 for double entry dosimeter. The single entry dosimeter was found to give more reliable observations than that of double entry in terms of trends of seasonal data and also on the theory behind the manufacturing qualities.

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