MASDAR RYKETENG; SAMSINAR; HARIANY IDRIS; ANNI SURYANI; ATIA KIRANA. Examining the Origins of Double-Entry Bookkeeping, Memorandums, Journals, and Ledgers as the Foundation of Modern Accounting: A Literature Review. International Journal of Sustainability in Research, [S. l.], v. 4, n. 3, p. 203–222, 2026. DOI: 10.59890/ijsr.v4i3.470. Disponível em: https://dmimultitechpublisher.my.id/index.php/ijsr/article/view/470. Acesso em: 1 jul. 2026.