| Description |
1 online resource (x, 244 pages) : illustrations |
| Contents |
Ch. 1. Approaches to accounting theory. 1.1. Historical perspectives. 1.2. Algebraic and proof-based approaches. 1.3. Natural language approaches. 1.4. A formal grammar approach. 1.5. Information systems in information economics. 1.6. Location of the research justified. 1.7. Accounting and formal languages. 1.8. Proof-based systems. 1.9. The scope of the present work -- ch. 2. Balance vectors. 2.1. The values of an account. 2.2. The state of an accounting system. 2.3. Properties of the balance module -- ch. 3. Transactions. 3.1. Transaction vectors. 3.2. Transaction types. 3.3. Transactions, matrices and digraphs -- ch. 4. Abstract accounting systems. 4.1. Allowable transactions and balances. 4.2. Defining an accounting system. 4.3. Subaccounting systems -- ch. 5. Quotient systems and homomorphisms. 5.1. Introduction to the quotient concept. 5.2. Quotients of accounting systems. 5.3. Homomorphisms of accounting systems. 5.4. Isomorphism theorems -- ch. 6. Accounting systems and automata. 6.1. Introduction to semiautomata and automata. 6.2. Accounting systems as automata I. 6.3. Accounting systems as automata II -- ch. 7. Accounting systems with restricted transactions. 7.1. An overview of special systems. 7.2. Finitely specifiable accounting systems. 7.3. The digraph of a simple system -- ch. 8. Algorithms. 8.1. Decision problems for accounting systems. 8.2. Recursive accounting systems. 8.3. The balance verification problem. 8.4. More algorithms -- ch. 9. The extended model. 9.1. Introduction to the 10-tuple model. 9.2. Authorization and control matrices. 9.3. Frequency control. 9.4. The 10-tuple model and automata. 9.5. The audit as an automaton -- ch. 10. The model illustrated. 10.1. A real life example. 10.2. The operation of the model. 10.3. Concluding remarks |
| Summary |
This book describes the construction of algebraic models which represent the operations of the double entry accounting system. It gives a novel, comprehensive, proof based treatment of the topic, using such concepts from abstract algebra as automata, digraphs, monoids and quotient structures |
| Bibliography |
Includes bibliographical references (pages 234-240) and index |
| Notes |
Print version record |
| Subject |
Information storage and retrieval systems -- Accounting -- Mathematical models
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Accounting -- Data processing.
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BUSINESS & ECONOMICS -- Accounting -- Financial.
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Accounting -- Data processing
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| Form |
Electronic book
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| Author |
Cruz Rambaud, Salvador
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| ISBN |
9789814287128 |
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9814287121 |
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