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Algebraic Models for Accounting Systems

Salvador Cruz Rambaud, Jose Garcia Perez, Robert A. Nehmer · 3 HN comments
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Amazon Summary
This book describes the construction of algebraic models which represent the operations of the double entry accounting system. It gives a novel, comprehensive, proof based treatment of the topic, using such concepts from abstract algebra as automata, digraphs, monoids and quotient structures.
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One of my favorite books is "Algebraic Models For Accounting Systems" -- http://www.amazon.com/Algebraic-Models-For-Accounting-System...

Fundamentally this book is about the application of abstract algebra to the analysis of accounting systems.

Add in APL or J (or Haskell if you must) by way of "Algebra: An Algorithmic Treatment" (http://www.amazon.com/Algebra-algorithmic-treatment-Kenneth-...), and you build a quite rigorous proof-based accounting system.

tmornini_ey
We believe our test suite to be a complete test of the core accounting that we implement.

Would be beautiful to have a provably correct implementation, perhaps v4!

boothead
Thanks for the recommendation. If it wasn't $73 I'd definitely grab a copy. Why is Haskell "if you must" though? Are the others better at expressing code algebraically?
seanstickle
Mostly because I'm an APL snob. Haskell is great.
If you have a formal systems bent, as I do, you might enjoy "Algebraic Models for Accounting Systems" (http://www.amazon.com/Algebraic-Accounting-Systems-Salvador-...).

"This book describes the construction of algebraic models which represent the operations of the double entry accounting system. It gives a novel, comprehensive, proof based treatment of the topic, using such concepts from abstract algebra as automata, digraphs, monoids and quotient structures."

Think of it as a primer for building yourself an exceedingly awesome and utterly-unnecessary Haskell-based QuickBooks.

johnzabroski
OK, that sounds pretty amazing, but is it as good as it sounds? For example, Leon Sterling wrote a 400 page book that included a crappy unrealistic example of how to write a Tamagotchi program. http://www.amazon.com/dp/0262013118 Funny, considering Luca Cardelli's paper about biologist's fixing tamagotchi's.
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