Algebraic models for accounting systems /:
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.
Gespeichert in:
| Weitere Verfasser: | |
|---|---|
| Format: | Elektronisch E-Book |
| Sprache: | English |
| Veröffentlicht: |
Singapore ; Hackensack, N.J. :
World Scientific,
©2010.
|
| Schlagworte: | |
| Online-Zugang: | Volltext |
| Zusammenfassung: | 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 resource (x, 244 pages) : illustrations |
| Bibliographie: | Includes bibliographical references (pages 234-240) and index. |
| ISBN: | 9789814287128 9814287121 |
Internformat
MARC
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| 245 | 0 | 0 | |a Algebraic models for accounting systems / |c Salvador Cruz Rambaud [and others]. |
| 260 | |a Singapore ; |a Hackensack, N.J. : |b World Scientific, |c ©2010. | ||
| 300 | |a 1 online resource (x, 244 pages) : |b illustrations | ||
| 336 | |a text |b txt |2 rdacontent | ||
| 337 | |a computer |b c |2 rdamedia | ||
| 338 | |a online resource |b cr |2 rdacarrier | ||
| 347 | |a data file | ||
| 504 | |a Includes bibliographical references (pages 234-240) and index. | ||
| 505 | 0 | |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. | |
| 520 | |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. | ||
| 588 | 0 | |a Print version record. | |
| 650 | 0 | |a Information storage and retrieval systems |x Accounting |x Mathematical models. | |
| 650 | 0 | |a Accounting |x Data processing. |0 http://id.loc.gov/authorities/subjects/sh85000415 | |
| 650 | 6 | |a Systèmes d'information |x Comptabilité |x Modèles mathématiques. | |
| 650 | 6 | |a Comptabilité |x Informatique. | |
| 650 | 7 | |a BUSINESS & ECONOMICS |x Accounting |x Financial. |2 bisacsh | |
| 650 | 7 | |a Accounting |x Data processing |2 fast | |
| 700 | 1 | |a Cruz Rambaud, Salvador. | |
| 758 | |i has work: |a Algebraic models for accounting systems (Text) |1 https://id.oclc.org/worldcat/entity/E39PCGbX4twDhcQ4RyQ9FJDwmd |4 https://id.oclc.org/worldcat/ontology/hasWork | ||
| 776 | 0 | 8 | |i Print version: |t Algebraic models for accounting systems. |d Singapore ; Hackensack, N.J. : World Scientific, ©2010 |z 9789814287111 |w (OCoLC)609788434 |
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Datensatz im Suchindex
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| _version_ | 1816796900051910656 |
| adam_text | |
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| author2 | Cruz Rambaud, Salvador |
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| author_facet | Cruz Rambaud, Salvador |
| author_sort | Cruz Rambaud, Salvador |
| building | Verbundindex |
| bvnumber | localFWS |
| callnumber-first | H - Social Science |
| callnumber-label | HF5679 |
| callnumber-raw | HF5679 .A47 2010eb |
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| 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. |
| ctrlnum | (OCoLC)670429428 |
| 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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tag="505" ind1="0" ind2=" "><subfield code="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. 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| id | ZDB-4-EBU-ocn670429428 |
| illustrated | Illustrated |
| indexdate | 2024-11-26T14:49:01Z |
| institution | BVB |
| isbn | 9789814287128 9814287121 |
| language | English |
| oclc_num | 670429428 |
| open_access_boolean | |
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| physical | 1 online resource (x, 244 pages) : illustrations |
| psigel | ZDB-4-EBU |
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| publisher | World Scientific, |
| record_format | marc |
| spelling | Algebraic models for accounting systems / Salvador Cruz Rambaud [and others]. Singapore ; Hackensack, N.J. : World Scientific, ©2010. 1 online resource (x, 244 pages) : illustrations text txt rdacontent computer c rdamedia online resource cr rdacarrier data file 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. Print version record. Information storage and retrieval systems Accounting Mathematical models. Accounting Data processing. http://id.loc.gov/authorities/subjects/sh85000415 Systèmes d'information Comptabilité Modèles mathématiques. Comptabilité Informatique. BUSINESS & ECONOMICS Accounting Financial. bisacsh Accounting Data processing fast Cruz Rambaud, Salvador. has work: Algebraic models for accounting systems (Text) https://id.oclc.org/worldcat/entity/E39PCGbX4twDhcQ4RyQ9FJDwmd https://id.oclc.org/worldcat/ontology/hasWork Print version: Algebraic models for accounting systems. Singapore ; Hackensack, N.J. : World Scientific, ©2010 9789814287111 (OCoLC)609788434 FWS01 ZDB-4-EBU FWS_PDA_EBU https://search.ebscohost.com/login.aspx?direct=true&scope=site&db=nlebk&AN=340735 Volltext |
| spellingShingle | Algebraic models for accounting systems / 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. Information storage and retrieval systems Accounting Mathematical models. Accounting Data processing. http://id.loc.gov/authorities/subjects/sh85000415 Systèmes d'information Comptabilité Modèles mathématiques. Comptabilité Informatique. BUSINESS & ECONOMICS Accounting Financial. bisacsh Accounting Data processing fast |
| subject_GND | http://id.loc.gov/authorities/subjects/sh85000415 |
| 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 | Information storage and retrieval systems Accounting Mathematical models. Accounting Data processing. http://id.loc.gov/authorities/subjects/sh85000415 Systèmes d'information Comptabilité Modèles mathématiques. Comptabilité Informatique. BUSINESS & ECONOMICS Accounting Financial. bisacsh Accounting Data processing fast |
| topic_facet | Information storage and retrieval systems Accounting Mathematical models. Accounting Data processing. Systèmes d'information Comptabilité Modèles mathématiques. Comptabilité Informatique. BUSINESS & ECONOMICS Accounting Financial. Accounting Data processing |
| url | https://search.ebscohost.com/login.aspx?direct=true&scope=site&db=nlebk&AN=340735 |
| work_keys_str_mv | AT cruzrambaudsalvador algebraicmodelsforaccountingsystems |