A plus-minus method of dual-entry accounting

Details A plus-minus method of dual-entry accounting A plus-minus method of dual-entry accounting

G - Physics

06

Q

G06Q 40/00 (2006.01)

Patent

CA 2415161

A dual-entry method (figure 1) of accounting utilizing pluses and minuses instead of debits and credits. Transactions are classified as positive, negative, or neutral and recorded in appropriate accounts. Transactions are totaled to represent the net worth of the business.

L'invention concerne un procédé de comptabilisation à double entrée (figure 1) faisant intervenir des plus et des moins au lieu des débits et des crédits. Des transactions sont classifiées comme positives, négatives ou neutres, puis enregistrées dans des comptes appropriés. Ces transactions sont totalisées de manière à représenter la valeur nette de l'entreprise.

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