View source for Double Entry Bookkeeping

[[wikipedia:Double-entry bookkeeping|Double-entry bookkeeping]] is the predecessor of matrix calculus/algebra. It was first published in [[wikipedia:Luca Pacioli|Luca Pacioli]]'s [[wikipedia:Summa de arithmetica|Summa de arithmetica, geometria, proportioni et proportionalita]]<ref>Luca Pacioli, Summa de Arithmetica, Internet Archive: https://archive.org/details/A335068/page/n21/mode/2up, Last Accessed: June 2nd, 2021</ref>. [[Arthur Cayley]] wrote a short book<ref>Arthur Cayley, The Principles of Book-keeping by Double Entry, Cambridge University Press, First Published in 1894, Digitized by the Internet Archive: https://archive.org/details/principlesofbook00caylrich, last accessed: June 2, 2021</ref> on this topic. 

=Symmetry and Relations=
To realize why Double Entry Bookkeeping is grounded in many profound ideas, one may start with [[Yoneda Lemma]], a concept that can be summarized as [https://www.math3ma.com/blog/the-yoneda-perspective Tai-Danae Bradley]'s statement:
 Mathematical objects are completely determined by their relationships to other objects. 
This statement also shows that Double-Entry Bookkeeping is a numeric version of content invariance/symmetry over time.


To find an earlier account on the history and origin of Double Entry Bookkeeping, one can read Edward Peragallo's book<ref>Edward Peragallo, Origin and Evolution of Double Entry Bookkeeping: As study of Italian Practice from the Fourteenth Century, American Institute Publishing Company, 1938</ref>. More recently, Jane Gleeson-White, published a book<ref>Jane Gleeson-White, Double Entry: How the merchants of Venice shaped the modern world- and how their invention could make or break the planet, Allen & Unwin, New York, 2011</ref> on Double Entry Bookkeeping. To learn a bit more of the original text and how was it written, a paper<ref>Alan Sangster, Greg Stoner, 
,[https://www.researchgate.net/publication/237710893_The_market_for_Luca_Pacioli%27s_Summa_Arithmetica The market for Luca Pacioli's Summa Arithmetica], Accounting Historians Journal, Vol. 35, No. 1June 2008pp. 111-134 </ref> on the book was published in June 2008.

A partial translation of the original Pacioli book can be found in John Geijsbeek's book<ref>John Geijsbeek, Ancient Double-Entry Bookkeeping, John S. Geijsbeek, Denver Colorado, 1914</ref>.

=Double Entry bookkeeping inspired Matrix Algebra and later Quantum Physics=
This historical relationship has been documented in many well known publications<ref>{{:Paper/Quantum Information and Accounting Information}}</ref><ref>{{:Paper/Quantum Information and Accounting Information:Salient Features}}</ref><ref>{{:Paper/Quantum Information and Accounting Information:Revolution}}</ref>.
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=References=
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=Related Pages=
[[Category:Accounting]]
[[Category:Symmetry]]
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