Symmetry and Relations
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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 Tai-Danae Bradley's statements on her blog[1]:
1. Mathematical objects are completely determined by their relationships to other objectsCite error: Invalid<ref>
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The two statements above show that Double-Entry Bookkeeping is a numeric version of content invariance/symmetry over time.