Algebraic models for accounting systems
著者
書誌事項
Algebraic models for accounting systems
World Scientific, c2010
大学図書館所蔵 全9件
注記
Other authors: José García Pérez, Robert A Nehmer, Derek J S Robinson
Includes bibliographical reference (p. [234]-240) and index
内容説明・目次
内容説明
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.
目次
- 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.
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