The Significance of the Matrix Form in Accounting
The Significance of the Matrix Form in Accounting
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In our eReader you can find the full English version of the book. Read The Significance of the Matrix Form in Accounting Online - link to read the book on full screen. Our eReader also allows you to upload and read Pdf, Txt, ePub and fb2 books. In the Mini eReder on the page below you can quickly view all pages of the book - Read Book The Significance of the Matrix Form in Accounting
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Dr Current Fixed Current Capital, and Cr^N.
Assets Assets Liabilities Income Accounts Current ^e^ 2 ^^ 4 Assets y y"^ y ^^ Fixed 5 y^ y^ y 7 /^^ Assets vyy y/y Current Liabilitiej # 10 yy 12 Fixed yyA y\xXy Liabilities, y^xy^ ^y y^ y^ Capital, and 13 ^^Xi4 ^y 15 ^Xl6^ Income y y^^ ^ / X y^ y Accounts ^y-y^ ^yy Figure I The matrix is used because it is an excellent summary picture. Each square represents a group of accounts: unneeded detail has been omitted. The shaded squares represent groups o...f building blocks which are not used to construct the funds statement. Block groups 1, 3, 9 and 11 represent internal fund changes which do not affect the net size of the fund and can be disregarded. Block groups 6, 8, 14, and 16 represent external-fund changes which produce no change in the fund and also can be disregarded. The remaining blocks represent changes which all affect the fund. Thus a fund statement can be internally generated from the data in block groups 2, 4, 5, 7, 10, 12, 13, and 15.
What to read after The Significance of the Matrix Form in Accounting?
You can find similar books in the "Read Also" column, or choose other free books by James J James John Linn to read onlineMoreLess
To quickly assess the difficulty of the text, read a short excerpt:
Dr Current Fixed Current Capital, and Cr^N.
Assets Assets Liabilities Income Accounts Current ^e^ 2 ^^ 4 Assets y y"^ y ^^ Fixed 5 y^ y^ y 7 /^^ Assets vyy y/y Current Liabilitiej # 10 yy 12 Fixed yyA y\xXy Liabilities, y^xy^ ^y y^ y^ Capital, and 13 ^^Xi4 ^y 15 ^Xl6^ Income y y^^ ^ / X y^ y Accounts ^y-y^ ^yy Figure I The matrix is used because it is an excellent summary picture. Each square represents a group of accounts: unneeded detail has been omitted. The shaded squares represent groups o...f building blocks which are not used to construct the funds statement. Block groups 1, 3, 9 and 11 represent internal fund changes which do not affect the net size of the fund and can be disregarded. Block groups 6, 8, 14, and 16 represent external-fund changes which produce no change in the fund and also can be disregarded. The remaining blocks represent changes which all affect the fund. Thus a fund statement can be internally generated from the data in block groups 2, 4, 5, 7, 10, 12, 13, and 15.
What to read after The Significance of the Matrix Form in Accounting?
You can find similar books in the "Read Also" column, or choose other free books by James J James John Linn to read onlineMoreLess
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