Algebraic models for accounting systems:
Gespeichert in:
| Format: | Elektronisch E-Book |
|---|---|
| Sprache: | English |
| Veröffentlicht: |
Singapore
World Scientific
©2010
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| Schlagworte: | |
| Online-Zugang: | Volltext |
| Beschreibung: | Includes bibliographical references (pages 234-240) and index 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 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 |
| Beschreibung: | 1 Online-Ressource (x, 244 pages) |
| ISBN: | 9789814287128 9814287121 9789814287111 9814287113 |
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| 500 | |a Includes bibliographical references (pages 234-240) and index | ||
| 500 | |a 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 | ||
| 500 | |a 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 | ||
| 650 | 4 | |a Accounting | |
| 650 | 4 | |a Information storage and retrieval systems / Accounting | |
| 650 | 4 | |a Business | |
| 650 | 7 | |a BUSINESS & ECONOMICS / Accounting / Financial |2 bisacsh | |
| 650 | 4 | |a Datenverarbeitung | |
| 650 | 4 | |a Mathematisches Modell | |
| 650 | 4 | |a Wirtschaft | |
| 650 | 4 | |a Information storage and retrieval systems |x Accounting |x Mathematical models | |
| 650 | 4 | |a Accounting |x Data processing | |
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Datensatz im Suchindex
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| dewey-full | 657.0285 |
| dewey-hundreds | 600 - Technology (Applied sciences) |
| dewey-ones | 657 - Accounting |
| dewey-raw | 657.0285 |
| dewey-search | 657.0285 |
| dewey-sort | 3657.0285 |
| dewey-tens | 650 - Management and auxiliary services |
| discipline | Wirtschaftswissenschaften |
| format | Electronic eBook |
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| indexdate | 2024-07-10T07:13:45Z |
| institution | BVB |
| isbn | 9789814287128 9814287121 9789814287111 9814287113 |
| language | English |
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| spelling | Algebraic models for accounting systems Salvador Cruz Rambaud [and others] Singapore World Scientific ©2010 1 Online-Ressource (x, 244 pages) txt rdacontent c rdamedia cr rdacarrier Includes bibliographical references (pages 234-240) and index 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 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 Accounting Information storage and retrieval systems / Accounting Business BUSINESS & ECONOMICS / Accounting / Financial bisacsh Datenverarbeitung Mathematisches Modell Wirtschaft Information storage and retrieval systems Accounting Mathematical models Accounting Data processing Finanzinformationssystem (DE-588)7598952-9 gnd rswk-swf Algebraisches Modell (DE-588)4141857-8 gnd rswk-swf Finanzinformationssystem (DE-588)7598952-9 s Algebraisches Modell (DE-588)4141857-8 s 1\p DE-604 Cruz Rambaud, Salvador Sonstige oth http://search.ebscohost.com/login.aspx?direct=true&scope=site&db=nlebk&db=nlabk&AN=340735 Aggregator Volltext 1\p cgwrk 20201028 DE-101 https://d-nb.info/provenance/plan#cgwrk |
| spellingShingle | Algebraic models for accounting systems Accounting Information storage and retrieval systems / Accounting Business BUSINESS & ECONOMICS / Accounting / Financial bisacsh Datenverarbeitung Mathematisches Modell Wirtschaft Information storage and retrieval systems Accounting Mathematical models Accounting Data processing Finanzinformationssystem (DE-588)7598952-9 gnd Algebraisches Modell (DE-588)4141857-8 gnd |
| subject_GND | (DE-588)7598952-9 (DE-588)4141857-8 |
| title | Algebraic models for accounting systems |
| title_auth | Algebraic models for accounting systems |
| title_exact_search | Algebraic models for accounting systems |
| title_full | Algebraic models for accounting systems Salvador Cruz Rambaud [and others] |
| title_fullStr | Algebraic models for accounting systems Salvador Cruz Rambaud [and others] |
| title_full_unstemmed | Algebraic models for accounting systems Salvador Cruz Rambaud [and others] |
| title_short | Algebraic models for accounting systems |
| title_sort | algebraic models for accounting systems |
| topic | Accounting Information storage and retrieval systems / Accounting Business BUSINESS & ECONOMICS / Accounting / Financial bisacsh Datenverarbeitung Mathematisches Modell Wirtschaft Information storage and retrieval systems Accounting Mathematical models Accounting Data processing Finanzinformationssystem (DE-588)7598952-9 gnd Algebraisches Modell (DE-588)4141857-8 gnd |
| topic_facet | Accounting Information storage and retrieval systems / Accounting Business BUSINESS & ECONOMICS / Accounting / Financial Datenverarbeitung Mathematisches Modell Wirtschaft Information storage and retrieval systems Accounting Mathematical models Accounting Data processing Finanzinformationssystem Algebraisches Modell |
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