This is a scan of the first publication in a mathematics journal of the mathematical treatment of double-entry bookkeeping using the group of differences construction. This treatment is restricted to scalars (value accounting) and does not cover the easy generalization to vectors.[Reprint from: Ellerman, David 1985. The Mathematics of Double Entry Bookkeeping. Mathematics Magazine. 58 (Sept. 1985): 226-233.]
Click here to download the article.