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9781332249206: Analytical and Theoretical Extensions of Double Entry (Classic Reprint)

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Recent analysis has revealed that double entry can be represented analytically as two separate partitionings of the same finite point set.1 One natural con sequence of this analysis is conjecture about extending double entry through the discovery or construction of additional bases for partitioning. Any exten sion must have two vital qualities. First it must be analytically possible. That is, it must be truly an extension not an entirely different information processing model. Second, and equally important, the extension must have practical value. Thus if an extension is analytically possible but cannot be utilized to produce meaningful information, it is not an extension of double entry. It would be only an extension of the analytical model of double entry.

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James J. Linn
Editore: Forgotten Books, 2015
ISBN 10: 1332249205 ISBN 13: 9781332249206
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