تطوير نظام المحاسبة بالقيد المزدوج لتلبية الطلب على المعلومات المستقبلية : المشكلات و الحلول

الملخص EN

The current accounting policies are using a powerful double-entry accounting method improperly.

The Researcher believe it was designed for recording past transactions for accounting reasons.

Accountants today are trying to use historical data to predict the future , although a completely successful method has not yet been proposed.

There are in fact many simple proofs that the accounting equation is mathematically wrong and the reader is encouraged to review those proofs to his own satisfaction, however, the simple evidence of its invalidity is that it expresses the fact that the balance on the balance sheet can be non-zero while the rules of double-entry bookkeeping insist that balance be zero.

Double-entry bookkeeping is not an absolute system defying extensions but is logically extendible to triple-entry bookkeeping .In his discussion of the temporal triple-entry bookkeeping , Ijiri extends the conventional equality of past=present with future and wealth =Capital with budget ,as he interprets the two dimensions in doubleentry bookkeeping .

On the differential triple-entry bookkeeping , he extends Stock=Flow concept into wealth= Capital=Force and Wealth=Income=Force .Accountants should keep these ideas in mind throughout their professions and perhaps someday enough ideas will be gathered that will enable the development of such a system.