• Garima Arora
• Dr. Ashok Kumar

Blockchain is a distributed ledger which can be edited by different persons without putting the sanctity of the database in jeopardy. The paper sheds light on the meaning, characteristics and applications of the technology in different industries. Characteristics such as transparency distributed record keeping and cryptographic record keeping render special importance to this technology and provide basis for its application in different industries. This paper also explains the meaning of ‘distributes ledger’ and the various applications of the technology in the area of accounting and auditing.

Blockchain, Auditing, Accounting, Finance

"Blockchain- Application in accounting and auditing", International Journal of Emerging Technologies and Innovative Research (www.jetir.org), ISSN:2349-5162, Vol.6, Issue 3, page no.219-222, March-2019, Available :http://www.jetir.org/papers/JETIR1903435.pdf

"Blockchain- Application in accounting and auditing", International Journal of Emerging Technologies and Innovative Research (www.jetir.org | UGC and issn Approved), ISSN:2349-5162, Vol.6, Issue 3, page no. pp219-222, March-2019, Available at : http://www.jetir.org/papers/JETIR1903435.pdf