Book/Algebraic Models for Accounting Systems

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. 

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 oc- curred by correctly applying a sequence of allowable transac- tions 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 transac- tions and hence the same monoid.
6. Decide whether a given accounting system is of a specific type such as those described in Chapter 7.