Siberian University of Consumer Cooperation (Department of Accounting, Analysis and Auditing, Associate Professor)
Novosibirsk, Novosibirsk, Russian Federation
Th e article considers two key provisions of the accounting theory of Th omas Jones, set out in the textbook «Th e principles and practice of book-keeping» (1841). Th e fi rst provision is the explanation of a double entry as a formal, artifi cial technique, which is based on the principle of duality. Th e second provision is the equality of the fi nancial result revealed by the accounts of the company’s property account (Primary Accounts) and the fi nancial result under the accounts of income and expenses (Secondary Accounts).
Jones Th omas, principles of book-keeping, accounting theory, history of accounting, materialistic theory of two classes of accounts, postulate of Emmanuele Pisani.
Джонс Томас (1804–1889)1 — один из наиболее ранних американских авторов учебников и преподаватель по бухгалтерскому учету.
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