Peer-to-Peer Electronic Accounting System

12 Pages Posted: 2 Aug 2018

Date Written: July 13, 2018


A peer-to-peer electronic accounting system is based on the fact that every transaction which effects two parties has equal and opposite effects in at least four accounts (two accounts for one party and two accounts for another party). It’s a developed system of a double entry accounting. But instead of concentrating on one party, it views a transaction and its effect on both parties at the same time. This system allows online double entry transactions between different parties.

Keywords: accounting, electronic accounting, peer-to-peer electronic accounting, electronic banking

JEL Classification: M41

Suggested Citation

Noori, Nesar Ahmad, Peer-to-Peer Electronic Accounting System (July 13, 2018). Available at SSRN: or

Nesar Ahmad Noori (Contact Author)

Independent ( email )

Third Street, Al-Madina Town, District 5
Kabul, Kabul 1064
+93788649496 (Phone)

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