13 outubro 2022

Partida tripla

The bookkeeping accounting method recognized all over the world is based on the so-called double entry, with which in each account (defined T-Account for its shape) there are two sections, Debit and Credit. These two sections take on different meanings depending on the nature of each account. The double entry is an exceptional consolidated accounting method that dates back to the fifteenth century, however it has highlighted limits in terms of auditing. The single entry did not take into account the cross relations between the accounts, reporting only on the journal. The double entry has overcome this limit by introducing the ledger, but a cross-check of the mirrored transactions recorded by the other companies is still missing. The introduction of blockchain technology could now offer a new opportunity to ensure further auditing control. The transition from double entry to triple entry is therefore only a matter of time. The blockchain itself is borrowing the word "ledger" from accounting and now it is time for accounting to introduce a third leg (another axis) to the T-Accounts, that can be turned into a new X-shaped version of accounts. This third axis can be used to include the unique identifier of each transaction represented by the Hash.

Há muito se discute a partida tripla. Aqui é a proposta que o terceiro item, além do débito e crédito, seja a identificação da transação em um ambiente de blockchain.

(Dica de Polyana) 

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