Double-Entry Bookkeeping as a Directed Graph

Re:Double-Entry Bookkeeping as a Directed Graph by fauigerzigerk on Wednesday April 10, 2024 @12:45PM (#39992793)

And what if there are no columns? Google "journal entries for X" and you're going to find something like this:

  Dr accountX £100
  Cr accountY £90
  Cr accountZ £10

Left and right was fine when T accounts were universally used to record entries, but that's no longer the case.

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Re:Double-Entry Bookkeeping as a Directed Graph by eviks on Wednesday April 10, 2024 @12:51PM (#39992861)

I did, opened one random top result

https://www.deskera.com/blog/journal-entries/

And got left/right as explanation and also as left and right columns

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Re:Double-Entry Bookkeeping as a Directed Graph by fauigerzigerk on Wednesday April 10, 2024 @01:14PM (#39993185)

Clearly I overstated my case. I'm not denying that columns are often used, especially in educational material. It's just no longer as universal as it once was.

https://www.accountingweb.co.uk/any-answers/vat-double-entry

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Re:Double-Entry Bookkeeping as a Directed Graph by freedomben on Wednesday April 10, 2024 @01:12PM (#39993157)

Yeah, GP really undermined their point with the whole "google x" and see.

For most people who aren't accountants though, the spreadsheet thing is correct.

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