Momentum accounting and triple-entry bookkeeping
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Momentum accounting and triple-entry bookkeeping is an alternative accountancy system developed by Yuji Ijiri and is the title of the 1989 monograph that he wrote. It is a proposed alternative to double-entry bookkeeping, the method currently favored by the worldwide financial accounting system.
In regular, double-entry bookkeeping, the transaction between two parties are recorded with two entries, usually a debit and a credit. In triple-entry bookkeeping, the available asset is kept in one common place and the two parties involved each keep the derived records of liability from this asset source. Thus in a triple entry bookkeeping, each transaction has a logical contra entry which is represented in 3 places within the proposed financial system.
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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- Tuğrul Bozbey, "Çift Yanlı Kayıt Yönteminin Diferansiyel Temelleri Üzerine Dayanarak İkiden Çok Yanlı Kayıt Tutma Yönteminin Geliştirilmesi" (in Turkish) Dissertation, Selçuk University, 2006, (Dissertation no: 189419) (https://tez.yok.gov.tr/UlusalTezMerkezi/giris.jsp)
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