The Geometry of Accounting: From Debits and Credits to Cartesian Coordinates

This book is intended for graduate accounting students, accounting educators, and accounting scholars alike, who are interested in accounting beyond the basics and have some knowledge of geometry and linear algebra. This book demonstrates how geometry along with linear algebra can be used to learn and study accounting. It explains how to present (record) economic transactions (accounting transactions or events) and explores the features and principles of double entry accounting based on geometric concepts and theories in multidimensional Cartesian geometric and vector spaces. The geometric approach in this book is concerned with the production of accounting numbers and the entry rather than exit side of accounting. It is markedly different from the traditional approach to learning, studying, and teaching accounting. This book is intended for graduate accounting students, accounting educators, and accounting scholars alike, who are interested in accounting beyond the basics and have some knowledge of geometry and linear algebra.