Double-entry Bookkeeping: The Mathematical Treatment

This publication represents success in a long struggle, stretching over three decades, to get the mathematical treatment of double-entry bookkeeping published in an accounting journal.

The Math of Double-Entry Bookkeeping: Part II (vectors)

Although double-entry bookkeeping (DEB) has been used in the business world for 5 centuries, the mathematical formulation of the double entry method is almost completely unknown. The correct mathematical formulation allows the generalization from the value scalars of ordinary DEB to multi-dimensional accounting using vectors–which is the topic of this post.