Paper/The Accounting System as an Algebraic Automaton

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Rambaud, Salvador Cruz; Pérez, José García (2005). "The Accounting System as an Algebraic Automaton". INTERNATIONAL JOURNAL OF INTELLIGENT SYSTEMS. local page: Wiley Periodicals, Inc. 20: 827–842. 


Research Synopsis

This content is directly relevant to the book[1]:Algebraic Models for Accounting Systems of the same authors.

Excerpts

The following sections are some excerpts from this book.

Decision problems for Accounting Systems

  1. Decide whether a given transaction is allowable.
  2. Decide whether a given balance vector is allowable.
  3. Decide whether a given transaction is feasible.
  4. Decide whether a final balance vector could actually have occurred by correctly applying a sequence of allowable transactions to a given initial balance vector.
  5. Decide whether two accounting systems on the same account set are equivalent, i.e., if they have the same feasible transactions and hence the same monoid.
  6. Decide whether a given accounting system is of a specific type such as those described in Chapter 7.

References

  1. Rambaud, Salvador Cruz; Pérez, José García; Nehmer, Robert A.; Robinson, Derek J S Robinson (2010). Algebraic Models for Accounting Systems. local page: Cambridge at the University Press. ISBN 978-981-4287-11-1. 

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