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One of the best developer-oriented explanations of accounting I've read is "Accounting for Computer Scientists" by Martin Kleppmann.[0] He explains double-entry
by mtlynch 6y ago
One of the best developer-oriented explanations of accounting I've read is "Accounting for Computer Scientists" by Martin Kleppmann.[0] He explains double-entry accounting visually in terms of graph theory. Even though I'm not very good at graph theory, I found the diagrams and explanations extremely intuitive.
[0] https://martin.kleppmann.com/2011/03/07/accounting-for-computer-scientists.html https://martin.kleppmann.com/2011/03/07/accounting-for-compu...
- zzo38computer 6y agoI had the same idea once, with the same sort of diagrams, except without the colours.
- kortex 6y agoOooohhhhhhhh. It just clicked for me what to "open an account" acually means. Literally adding a node to the DAG, or in the old school accounting world, creating a new page in the entry book.