1.

Record Nr.

UNINA9910780884003321

Autore

Cruz Rambaud Salvador

Titolo

Algebraic models for accounting systems [[electronic resource] /] / Salvador Cruz Rambaud ... [et al.]

Pubbl/distr/stampa

Singapore ; ; Hackensack, N.J., : World Scientific, c2010

ISBN

1-282-76144-7

9786612761447

981-4287-12-1

Descrizione fisica

1 online resource (256 p.)

Altri autori (Persone)

Cruz RambaudSalvador

Disciplina

657.0285

Soggetti

Information storage and retrieval systems - Accounting - Mathematical models

Accounting - Data processing

Lingua di pubblicazione

Inglese

Formato

Materiale a stampa

Livello bibliografico

Monografia

Note generali

Description based upon print version of record.

Nota di bibliografia

Includes bibliographical references (p. [234]-240) and index.

Nota di contenuto

Preface; Contents; Chapter One Approaches to Accounting Theory; Chapter Two Balance Vectors; Chapter Three Transactions; Chapter Four Abstract Accounting Systems; Chapter Five Quotient Systems and Homomorphisms; Chapter Six Accounting Systems and Automata; Chapter Seven Accounting Systems with Restricted Transactions; Chapter Eight Algorithms; Chapter Nine The Extended Model; Chapter Ten The Model Illustrated; List of Mathematical Symbols; Bibliography; Index

Sommario/riassunto

This book describes the construction of algebraic models which represent the operations of the double-entry accounting system. It presents a novel and comprehensive treatment of the subject and utilizes the methods and tools of abstract algebra, including automata, graph theory and monoids.