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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)
Resource Information
The item Algebraic models for accounting systems, Salvador Cruz Rambaud [and others], (electronic resource) represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in Boston University Libraries.This item is available to borrow from all library branches.
Resource Information
The item Algebraic models for accounting systems, Salvador Cruz Rambaud [and others], (electronic resource) represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in Boston University Libraries.
This item is available to borrow from all library branches.
 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
 Language
 eng
 Extent
 1 online resource (x, 244 pages)
 Contents

 Ch. 1. Approaches to accounting theory. 1.1. Historical perspectives. 1.2. Algebraic and proofbased 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. Proofbased 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 10tuple model. 9.2. Authorization and control matrices. 9.3. Frequency control. 9.4. The 10tuple 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
 Isbn
 9789814287128
 Label
 Algebraic models for accounting systems
 Title
 Algebraic models for accounting systems
 Statement of responsibility
 Salvador Cruz Rambaud [and others]
 Subject

 Information storage and retrieval systems  Accounting  Mathematical models
 Accounting
 BUSINESS & ECONOMICS  Accounting  Financial
 Electronic books
 Business
 Information storage and retrieval systems  Accounting
 Information storage and retrieval systems  Accounting  Mathematical models
 Accounting  Data processing
 Accounting  Data processing
 Electronic resources
 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)
 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 proofbased 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. Proofbased 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 10tuple model. 9.2. Authorization and control matrices. 9.3. Frequency control. 9.4. The 10tuple 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)
 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 proofbased 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. Proofbased 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 10tuple model. 9.2. Authorization and control matrices. 9.3. Frequency control. 9.4. The 10tuple 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
Subject
 Accounting
 Accounting  Data processing
 Accounting  Data processing
 BUSINESS & ECONOMICS  Accounting  Financial
 Business
 Electronic books
 Electronic resources
 Information storage and retrieval systems  Accounting
 Information storage and retrieval systems  Accounting  Mathematical models
 Information storage and retrieval systems  Accounting  Mathematical models
Genre
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