The first link above, "Momentum Accounting" is a very different use of the term "triple entry". Arguably, it has a better claim to the use of the term accounti

The first link above, "Momentum Accounting" is a very different use of the term "triple entry". Arguably, it has a better claim to the use of the term accounting because it is higher layer. The second link is more or less the same thing as the posted paper, within the bounds of journalism. Which concept probably has a better claim to the term bookkeeping because it is lower layer. Igor also describes the same thing, more or less, in a really good hacker's guide to Bitcoin: http://financialcryptography.com/mt/archives/001499.html http://financialcryptography.com/mt/archives/001499.html Where it gets interesting is whether Bitcoin can be considered triple-entry. I think with a fair stab, yes: http://financialcryptography.com/mt/archives/001325.html http://financialcryptography.com/mt/archives/001325.html But we will have to let the serious accountants and also historians have their say on this one.