Costa rica essays

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Costa rica essays

May 24, Triple-Entry Accounting Accounting practices today are based on the double-entry method.

There have been many proposals by various accountants to expand this into a triple-entry accounting system. Why should the accounting profession consider changing?

This paper will discuss this question by looking at how the double-entry system has developed, and what weaknesses it possess that could be strengthen by incorporating a triple-entry method. History of Double-Entry Accounting There is evidence that even during the Mesopotamian era, a fairly complex accounting of possessions, purchases, and expenditures existed on tablets.

Extensive accounting methods also existed in Greece since the fifth century B. The middle ages had developed a fairly advance system of accounting just before the introduction of double entry accounting. Accounting practices today are derived from these early systems.

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There are many influences from the developers of early accounting that extend into our practices today. One of these practice is the avoidance of negative numbers. Through the use of debits and credits, accountants avoid the use of negative numbers. There are several reasons for this, such as control and ease of use for accountants who did not have the benefits of computers and calculators.

Perhaps, however, the initial introduction of the debit and credit was not linked to such reasons. The Chinese became the first to use negative numbers by using red rods for positive numbers, and black rods for negative numbers.

Evidence suggests that negative numbers appeared first in accounting rather than mathematics.

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Before the development of double-entry accounting, accountants relied on a chart of balance sheet accounts to record financial transactions.

This creates a system that is very difficult to examine for accountability. Consider the extreme problems such a system would pose today. Companies would publish Balance sheets without Income Statements. There would be no way for investors to examine the changes in equity.

The development of double-entry accounting opened the realm of accounting into a whole new world, and a whole new chart of accounts. The practice of double-entry accounting has existed for Centuries.

Are these century old ideas so perfect and flawless that there is not a need for change? Perhaps the publications of hundreds of documents daily on financial laws, ideas, and theories by various private, regulatory, and governmental agencies signifies the flaws and weaknesses of these age old practices.

One flaw in current accounting practices is that financial statements attempt to predict the future though historical data. When double-entry was developed, it was the need for this historical data to account for the change in equity that sparked the progression of single-entry accounting into a double-entry system.

The historical records of transactions are an important part of any entity, however, this method was developed for the purpose of accounting for transactions; not predicting them.

Hot Essays: One-Page Essay on Costa Rica

Accountants today are attempting to use a very powerful and efficient tool for a purpose in which it was not designed. By attempting to alter this tool into completely different element, it has been damaged and the original purpose hampered.

Accountants are trying to both drive nails and cut wood with a saw. What then is the solution?

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Accountants surely must recognize many of the flaws in the current practices. Is it time for accounting to evolve into another form?

What characteristics would this new form possess? What problems would it solve, and what new problems would it create?

Primitive accounting developed from single to double entry, and there have been many proposals and ideas suggesting that it is now time to progress to triple-entry accounting.

Triple Entry Accounting There are many ideas on a triple entry accounting system.

Freelance writing jobs online, writing jobs from home. Here you can write for money and get paid. Sign up for free if you need article writing jobs. Custom essay, Admission essay, Scholarship essays, Essay papers, Narrative essay, Critical essay, Argumentative essay, Persuasive essay, College term paper, Psychologyn essay, Psychology term paper, Term paper help, Book review, Book Report, Custom term paper, Custom research paper, Research paper on health, Research paper on religion. The Costa Rica Reader: History, Culture, Politics (The Latin America Readers) [Steven Palmer, Iván Molina] on lausannecongress2018.com *FREE* shipping on qualifying offers. Long characterized as an exceptional country within Latin America, Costa Rica has been hailed as a democratic oasis in a continent scorched by dictatorship and revolution; the ecological mecca of a biosphere laid waste by deforestation.

Some computer software claims to use a triple or quintuple entry method.Costa Rica is a very beautiful country and very independent. Costa Rica gained its independence from the Spanish in but still was mooched off of by Agustin de Iturbide in his Mexican Empire.

Easter in Costa Rica is known as Semana Santa. Disclaimer: This work has been submitted by a student. This is not an example of the work written by our professional academic writers. You can view samples of our professional work here..

Any opinions, findings, conclusions or recommendations expressed in this material are those of the authors and do not necessarily reflect the views of UK Essays.

Costa rica essays

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Unlike most editing & proofreading services, we edit for everything: grammar, spelling, punctuation, idea flow, sentence structure, & more. Get started now! The Costa Rica Reader: History, Culture, Politics (The Latin America Readers) [Steven Palmer, Iván Molina] on lausannecongress2018.com *FREE* shipping on qualifying offers.

Long characterized as an exceptional country within Latin America, Costa Rica has been hailed as a democratic oasis in a continent scorched by dictatorship and revolution; the ecological mecca of a biosphere laid waste by deforestation.

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