The Resource Algebraic models for accounting systems, Salvador Cruz Rambaud [and others], (electronic resource)

Algebraic models for accounting systems, Salvador Cruz Rambaud [and others], (electronic resource)

Label
Algebraic models for accounting systems
Title
Algebraic models for accounting systems
Statement of responsibility
Salvador Cruz Rambaud [and others]
Contributor
Provider
Subject
Genre
Language
eng
Summary
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
Cataloging source
N$T
Illustrations
illustrations
Index
index present
LC call number
HF5679
LC item number
.A47 2010eb
Literary form
non fiction
Nature of contents
  • standards specifications
  • bibliography
http://library.link/vocab/relatedWorkOrContributorName
  • ebrary
  • Cruz Rambaud, Salvador
http://library.link/vocab/subjectName
  • Information storage and retrieval systems
  • Accounting
  • Accounting
  • Information storage and retrieval systems
  • Business
  • BUSINESS & ECONOMICS
Label
Algebraic models for accounting systems, Salvador Cruz Rambaud [and others], (electronic resource)
Instantiates
Publication
Bibliography note
Includes bibliographical references (p. [234]-240) and index
Carrier category
online resource
Carrier category code
cr
Carrier MARC source
rdacarrier
Color
multicolored
Content category
text
Content type code
txt
Content type MARC source
rdacontent
Contents
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
Dimensions
unknown
Extent
1 online resource (x, 244 pages)
Form of item
electronic
Isbn
9789814287128
Media category
computer
Media MARC source
rdamedia
Media type code
c
Other physical details
illustrations
Specific material designation
remote
System control number
  • (OCoLC)670429428
  • (OCoLC)ocn670429428
Label
Algebraic models for accounting systems, Salvador Cruz Rambaud [and others], (electronic resource)
Publication
Bibliography note
Includes bibliographical references (p. [234]-240) and index
Carrier category
online resource
Carrier category code
cr
Carrier MARC source
rdacarrier
Color
multicolored
Content category
text
Content type code
txt
Content type MARC source
rdacontent
Contents
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
Dimensions
unknown
Extent
1 online resource (x, 244 pages)
Form of item
electronic
Isbn
9789814287128
Media category
computer
Media MARC source
rdamedia
Media type code
c
Other physical details
illustrations
Specific material designation
remote
System control number
  • (OCoLC)670429428
  • (OCoLC)ocn670429428

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