Abstract
Before the introduction of the’Indische Comptabiliteitswet’ (ICW, Public Accounts Act) in 1867 the statement of accounts was not very clearly explained. Considering the fact that it was only towards the mid-nineteenth century that data concerning the Netherlands Indian financial administration were gradually made public for the first time, then it is explicable that not much attention was paid at the time to a well-set out accounting system. Internal changes were also repeatedly made in the accounting method. Moreover, the competency of the accounting service in the first years after the Restoration in 1816 must have left something to be desired.
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© 1976 Royal Tropical Institute, Amsterdam
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Mansvelt, W.M.F. (1976). Double entries in the accounts of the financial years 1816–1866. In: Changing Economy in Indonesia. Springer, Dordrecht. https://doi.org/10.1007/978-94-011-7754-2_3
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DOI: https://doi.org/10.1007/978-94-011-7754-2_3
Publisher Name: Springer, Dordrecht
Print ISBN: 978-90-247-1855-9
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