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Dobija Mieczysław (Akademia Ekonomiczna w Krakowie / Wydział Zarządzania)
Teoretyczne i organizacyjne podstawy systemu trójwymiarowej rachunkowości
Theoretical and Organizational Bases of the Three-Dimensional Accounting System
Zeszyty Naukowe / Akademia Ekonomiczna w Krakowie, 1990, nr 329, s. 19-34, tabl, bibliogr. 2 poz
Issue title
Prace z zakresu rachunkowości
Rachunkowość, Księgowość, Działalność gospodarcza
Accounting, Bookkeeping, Business activity
rez., summ.
Przedstawiono teoretyczne podstawy rachunkowości trójwymiarowej oraz uproszczony przykład księgowości trójwymiarowej. Omówiono problemy organizacyjne trójwymiarowej rachunkowości.

The paper includes theoretical principles of the measurement of economic magnitudes which compose the three-dimensional accounting system created by Y. Ijiri. The introduced bilance-sheet formulae make it possible to calculate the effect of activities being a sum of two components: the economic impetus which appears at the beginning of the period and the impulses caused by the action of economic potentials over the reporting period. The bilance-sheet formulae have been adapted to the descrete measurement used in accounting systems. As regards the organization of the three-dimensional accounting system, the problems of the classification of economic potentials and their normative formulation are considered. The introduction of normative accounting into this field means the extension of the normative formulation and the inclusion of revenues which is an attempt at controlling the revenues basing on the economic potential possessed by an enterprise. The paper is supplemented with a numerical example, illustrative of the keeping of the three-dimensional accounting. (original abstract)
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  1. Burzym E., Dobija H., Koncepcja trójwymiarowego podsystemu ewidencyjnego rachunkowości, opracowanie przygotowano do Zeszytów Naukowych AE, Kraków 1987.
  2. Ijiri Y., A Framework for Triple - Entry Bookkeeping, "The Accounting Review" October 1986.
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