[P2P-F] Fwd: Momentum accounting and triple-entry bookkeeping

Fri Dec 23 11:09:50 CET 2011

unfortunately, I have no expertise in this?

anyone else?

On Thu, Dec 22, 2011 at 10:14 PM, Dante-Gabryell Monson <
dante.monson at gmail.com> wrote:

> Thanks Michel for
> http://p2pfoundation.net/Category:P2P_Accounting
>
> I d be interested to understand if
> *Momentum accounting / triple-entry bookkeeping*
>
> http://en.wikipedia.org/wiki/Momentum_accounting_and_triple-entry_bookkeeping
>
> differs, or how it differs, or how it can compatible with
> *triple bottom line*
>
> http://en.wikipedia.org/wiki/Triple_bottom_line
>
> *"captures an expanded spectrum of values and criteria for measuring
> organizational (and societal) success: economic, ecological, and social.
> With the ratification of the United Nations<http://en.wikipedia.org/wiki/United_Nations>
>  and ICLEI <http://en.wikipedia.org/wiki/ICLEI> TBL standard for urban
> and community accounting in early 2007, this became the dominant approach
> to public sector <http://en.wikipedia.org/wiki/Public_sector> full cost
> accounting <http://en.wikipedia.org/wiki/Full_cost_accounting>."*
>
>
> by the way, as a zoom out,
>
> interesting prezi presentation ( may 2011 ) from Arthur Brock leading to
> visualize developments till "information economies" in a systems paradigm
>
> http://prezi.com/xmzld_-wayho/new-economy-new-wealth/
>
> On Thu, Dec 22, 2011 at 2:33 PM, Michel Bauwens <michel at p2pfoundation.net>wrote:
>
>> see also http://p2pfoundation.net/Category:P2P_Accounting
>>
>> New metrics, evaluation and accounting methods appropriate for a
>> collaborative, peer to peer economy.
>>
>> ---------- Forwarded message ----------
>> From: Dante-Gabryell Monson <dante.monson at gmail.com>
>> Date: Thu, Dec 22, 2011 at 7:48 PM
>> Subject: Momentum accounting and triple-entry bookkeeping
>> To: econowmix at googlegroups.com
>>
>>
>>
>> http://en.wikipedia.org/wiki/Momentum_accounting_and_triple-entry_bookkeeping
>>
>> *Momentum accounting and triple-entry bookkeeping* is an alternative
>> accountancy <http://en.wikipedia.org/wiki/Accountancy> system developed
>> by Yuji Ijiri <http://en.wikipedia.org/wiki/Yuji_Ijiri> and is the title
>> of the 1989 monograph that he wrote.[1]<http://en.wikipedia.org/wiki/Momentum_accounting_and_triple-entry_bookkeeping#cite_note-0> It
>> is hard to imagine alternatives to the universal system of double-entry
>> bookkeeping <http://en.wikipedia.org/wiki/Double-entry_bookkeeping>, but
>> this is one.
>>
>> In regular, double-entry bookkeeping, changes in balances such as earning
>> revenues and collecting cash are recorded. These events are recorded with
>> two entries, usually a debit and a credit, assigned on a given date. In
>> momentum accounting, changes in balances are the recognized events. For
>> example, an acceleration in revenue earning, such as a $1,000 per period
>> increase of revenues from $10,000 per month to $11,000 per month, is a
>> recordable event that would require three entries to implement.
>>
>>
>>
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