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The enterprises from record of transaction of the separate person, and these records followedTo correlate with enterprise property. It was necessary, that successful operations
Registered as increasing the property, and unsuccessful - as reducing
It. Ochevidnejshaja benefit of double record () consisted in account books in
The volume that the dealer had an opportunity to supervise accuracy of registration
Each operation. The general principle of difficult system of rules was that each
Transaction was simultaneously fixed as change of assets (arrival) and
Liabilities (cost). If after summation of records in each section of the sum not
Coincided, followed search for an error. Neither in the most this principle, nor in aspiration
Dealers to accuracy of records are not present also a hint that system of double record
Could become an idea source about continuously existing enterprise, which Represents some legal body (integrity) which is distinct from Holders, except for one moment: that liabilities were equal to assets
It is necessary, that liabilities included obligations of the enterprise to the third parties
And before holders - net cost of the enterprise.
Thus, the bookkeeping system, which practical sense consisted in Possibilities of detection of errors, has accustomed dealers using it and
Of accountants to think about the enterprise as about the debtor having the obligations before
The holders, or as about the holder of net cost. It even has considered
Pertinent to declare that "it is impossible to present capitalism without system of the double
Double-entry bookkeeping roles see: Braudel, The "Wheels of Commerce (New York:
Harper and Row, 1982), pp. 573 - 575.] This system has caused to a life firm, from it
Aspiration to profit maximisation, as originally independent (also it is possible
To add after Zombartom - abstract) the integrity, which property
It is not mixed not so with the property of a family, an estate or other social
Integrity.
Besides requirement for distinction between the property of the enterprise and
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