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Momentum accounting and triple-entry bookkeeping

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.[1] 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.[2]



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.


  1. ^ Yuji Ijiri, Momentum accounting and triple-entry bookkeeping: exploring the dynamic structure of accounting measurements, Studies in Accounting Research, Vol. 31., American Accounting Association, Sarasota, 1989.
  2. ^ Ian, Grigg. "Triple Entry Accounting by Ian Grigg, Systemics, Inc., 2005". iang. Retrieved 18 August 2018.

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