Further to the sibling reply on Pacioli groups, you might find Ellerman interesting. I copy a link [1] but he has lots of material on his website, including a

Further to the sibling reply on Pacioli groups, you might find Ellerman interesting. I copy a link [1] but he has lots of material on his website, including a book. He discusses the group perspective of double entry and gets some extensions on e.g. multidimensional accounting mostly targeted towards his interest in property theory. [1] http://www.ellerman.org/the-math-of-double-entry-bookkeeping-part-i-scalars/ http://www.ellerman.org/the-math-of-double-entry-bookkeeping...