Momentum accounting and triple-entry bookkeeping
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Momentum accounting and triple-entry bookkeeping is an alternative accountancy system developed by Japanese academic Yuji Ijiri and is the title of his 1989 monograph. It is a proposed alternative to double-entry bookkeeping, the method currently favored by the worldwide financial accounting system.
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.
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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- Melse, E. (2009-10-28), Triple Entry and Momentum Accounting (TEMA) – Video in Dutch. Masterclass.
- Melse, E. (2009-10-28), TEMA analysis of Lehman Brothers – Video in Dutch. Masterclass.