by Salvador Cruz Rambaud (University of Almeria, Spain), José García Pérez (University of Almeria, Spain), Robert A Nehmer (Oakland University, USA), & Derek J S Robinson (University of Illinois at Urbana-Champaign, USA)

Table of Contents (33k)
Preface (37k)
Chapter 1: Approaches to Accounting Theory (197k)

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.

• Approaches to Accounting Theory
• Two Balance Vectors
• Transactions
• Abstract Accounting Systems
• Quotient Systems and Homomorphisms
• Accounting Systems and Automata
• Accounting Systems with Restricted Transactions
• Algorithms
• The Extended Model
• The Model Illustrated