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)

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