Abstract
The surveys of the public accounts (see Table 1, where the official sources which were used to compile the surveys have also been indicated) consist up to 1930 of a rough addition of the accounting figures for the budget items with no regard for the character of the transactions. As well as expenditure and revenue directly concerning third parties, all the settlements of accounts among the various services were entered as revenue with one service and as expenditure with the other. In this way many double entries were created for amounts which had not actually been received or spent. For example, if the Department of Public Works built an office for the Department of Economic Affairs, then the Department of Public Works entered the building costs on its budget as expenditure, with a counter-entry for a settlement with Economic Affairs, who on their budget once again entered the building costs as expenditure.
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© 1976 Royal Tropical Institute, Amsterdam
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Mansvelt, W.M.F. (1976). Corrections for double entries 1900–1939. In: Changing Economy in Indonesia. Springer, Dordrecht. https://doi.org/10.1007/978-94-011-7754-2_4
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DOI: https://doi.org/10.1007/978-94-011-7754-2_4
Publisher Name: Springer, Dordrecht
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