English (United Kingdom)

https://curated-unify.zendy.io/wp-json/zendy-region/v1/featured_content/oa?rat=en

https://curated-unify.zendy.io/wp-json/zendy-region/v1/highlighted_journal/

Global: Zendy Plus annual

Presents the access of premium content as premium feature

Premium Content

Presents the keyphrase highlighting as premium feature

Keyphrase Highlighting

Presents the summarisation as premium feature

Summarisation

Insights

Presents the pdf analysis as premium feature

PDF Analysis

Presents the zaia usage as premium feature

ZAIA

Global: Zendy Plus monthly

Global: Zendy Tools annual

Global: Zendy Tools monthly

Global: Zendy Free Plan

The aim of this paper is to show the mathematical basis for a precise treatment of double-entry bookkeeping, which was first developed in the nineteenth century by Sir William Rowan Hamilton. This is done by using basic notions of matrix algebra founded on the idea of ordered pairs. We also reveal how complex numbers and rationals (fractions) developed in mainstream accounting science and became a leading platform for the ongoing processes within Industry 4.0. The paper concludes with examples of how accounting operations can be represented by matrix equations with the result of generating a final report. The author presents a mathematical model of accounting which is independent of specific existential forms, but which is capable of undertaking the form of any of them and thus which has the potential of being understood and accepted by specialists globally.

Accounting Games: Using Matrix Algebra in Creating the Accounting Models