Algebraic Models For Accounting Systems

Algebraic Models For Accounting Systems

By: Jose Garcia Perez (author), Robert A. Nehmer (author), Salvador Cruz Rambaud (author)Hardback

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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.


Models in Accounting Theory - Introduction; Balance Vectors; Transactions; Abstract Accounting Systems; Quotient Systems and Homomorphisms; Accounting Systems as Automata; Accounting Systems with Restricted Transactions; Algorithms for Accounting Systems; Security Mechanisms and the Extended Model.

Product Details

  • ISBN13: 9789814287111
  • Format: Hardback
  • Number Of Pages: 256
  • ID: 9789814287111
  • ISBN10: 9814287113

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