double-entry method

double-entry method

[¦dəb·əl ′en·trē ‚meth·əd]
(mining engineering)
A mining arrangement involving twin entries in flat or gently dipping coal, so that rooms can be extended from both entryways.
References in periodicals archive ?
128-129] rests on the assumption by us that De Scripturis was an effective exposition of the double-entry method and guide to its practice in Venice.
South-Western's history began when James Baker, a 28-year old teacher at Knoxville Business College, wrote the first book in the business education field to incorporate the double-entry method of accounting.
These claims rest on the assumption that De scripturis was an effective exposition of the double-entry method and guide to its practice in Venice.
A double-entry method of accounting may date from the 11th century in Korea, but extant commercial ledgers are no older than 1854.
This paper examines a double-entry method used in the accounts (1741-1883) of the (Namp'yong) Mun Clan Association (MCA), (2) an organization that is still active in Cholla Province.
Many of the basic principles of the double-entry method are apparent--personification of accounts, dual entry, integration, and periodicity.
Nevertheless, it is often asserted that Korean merchant houses in Kaesong City traded with China and Arabia and developed, as early as the mid-Koryo period (11th-13th centuries), a double-entry method known as the sagae Songdo ch'ibubop (four-sided Kaesong ledger method).
Hymn's primer outlines an indigenous, double-entry method in which he defines terms and offers examples.
The introduction of double-entry methods represented significant accounting innovations in China.