The mathematical principles of accounting are explained in an innovative way here [1],[2]. Also look for the book "Algebraic Models for Accounting Systems". Sk

The mathematical principles of accounting are explained in an innovative way here [1],[2]. Also look for the book "Algebraic Models for Accounting Systems". Skipping mathematical formulations and going directly for a "computer science" view is not always the right path. Unfortunately, while these references are illuminating (NB: there is an entire niche of mathematical accounting literature) after you dig into them and get the gist of it you'll realize that what is missing is a standardized textbook treatment of the special vector spaces that define accounting. This is no accident. Accounting is one of these Kafkaesque closed professions that thrive on obscurity. [1] https://papers.ssrn.com/sol3/papers.cfm?abstract_id=1340619 https://papers.ssrn.com/sol3/papers.cfm?abstract_id=1340619 [2] https://www.ellerman.org/the-math-of-double-entry-bookkeeping-part-i-scalars/ https://www.ellerman.org/the-math-of-double-entry-bookkeepin...