| Document Type
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BL
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| Record Number
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1041805
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| Doc. No
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b796175
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| Title & Author
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Algebraic models for accounting systems /\ Salvador Cruz Rambaud [and others].
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| Publication Statement
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Singapore ;Hackensack, N.J. :: World Scientific,, ©2010.
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| Page. NO
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1 online resource (x, 244 pages) :: illustrations
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| ISBN
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9789814287128
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: 9814287121
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9789814287111
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9814287113
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| Bibliographies/Indexes
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Includes bibliographical references (pages 234-240) and index.
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| Contents
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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.
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| Abstract
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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.
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| Subject
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Accounting-- Data processing.
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| Subject
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Information storage and retrieval systems-- Accounting-- Mathematical models.
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| Subject
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Accounting-- Data processing.
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| Subject
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BUSINESS ECONOMICS-- Accounting-- Financial.
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| Dewey Classification
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657.0285
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| LC Classification
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HF5679.A47 2010eb
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| Added Entry
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Cruz Rambaud, Salvador.
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