عنوان

Algebraic models for accounting systems /

(Number (ISBN

9789814287128

(Number (ISBN

9814287121

Erroneous ISBN

9789814287111

Erroneous ISBN

9814287113

Number

b796175

Title Proper

Algebraic models for accounting systems /

General Material Designation

[Book]

First Statement of Responsibility

Salvador Cruz Rambaud [and others].

Place of Publication, Distribution, etc.

Hackensack, N.J. :

Name of Publisher, Distributor, etc.

World Scientific,

Date of Publication, Distribution, etc.

©2010.

Specific Material Designation and Extent of Item

1 online resource (x, 244 pages) :

Other Physical Details

illustrations

Text of Note

Includes bibliographical references (pages 234-240) and index.

Text of Note

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.

0

Text of Note

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.

Title

Algebraic models for accounting systems.

International Standard Book Number

9789814287111

Accounting-- Data processing.

Information storage and retrieval systems-- Accounting-- Mathematical models.

Accounting-- Data processing.

BUSINESS & ECONOMICS-- Accounting-- Financial.

BUS-- 001010

Number

Edition

Class number

Book number

Cruz Rambaud, Salvador.

Date of Transaction

20201207090513.0

Cataloguing Rules (Descriptive Conventions))

pn

Electronic name

[Book]

Y