1,549 works, 150 years of economic thought. Each one summarized and searchable, with cited passages inside.
An accounting number carries authority only through orderly recording, documentary proof, and valuation rules fitted to the purpose of the balance sheet—the governing premise of this postwar Viennese handbook, which treats bookkeeping as at once a technical system and a legal-economic discipline. Kreibig and Reisch move from elementary entries through double-entry bookkeeping as a dual representation of enterprise life—each transaction seen once from the side of assets, once from that of capital—to inventory, account frameworks, valuation, reserves, audit, and special balance sheets. They ground valuation in the subjective value theory of Menger and Böhm-Bawerk, make the Austrian uniform chart of accounts turn on separating financial from operating bookkeeping, and warn that familiar labels conceal unlike contents. Balance-sheet truth, on their account, is exact in method yet controlled, relative, and institutionally framed.
Jede Eintragung in die Handelsbücher muß durch einen Beleg begründet werden.
English translation: “Every entry in the commercial books must be substantiated by a supporting document.”