IDEAS home Printed from https://ideas.repec.org/h/spr/sptchp/978-3-031-88892-2_2.html
   My bibliography  Save this book chapter

The Double Entry Accounting as One-Dimensional Geometry

In: The Geometry of Accounting

Author

Listed:
  • Byung T. Ro

    (Purdue University)

Abstract

Double entry accounting has interesting features, which are rooted in three basic concepts—duality, balance (parity), and dual (double) entry. The first two of these concepts are so fundamental and pervasive that they are present in almost everything in existence, including economic (capital) resources and accounting transactions (events). The third concept is not as pervasive but unique to accounting. It is invented to guide how accounting events should be recorded based on their duality and balance features as the conceptual foundation. This chapter examines the features of double entry accounting in view of those three basic concepts and does so from the perspective of geometry. It does so by showing how double entry accounting works as a one-dimensional (debit-credit) geometry as it does in the traditional accounting-only approach. The chapter ends with a discussion of the limitations of the one-dimensional geometry, in view of the multidimensional nature of accounting events and the duality and balance features of double entry accounting.

Suggested Citation

  • Byung T. Ro, 2025. "The Double Entry Accounting as One-Dimensional Geometry," Springer Texts in Business and Economics, in: The Geometry of Accounting, chapter 2, pages 9-26, Springer.
    • Handle: RePEc:spr:sptchp:978-3-031-88892-2_2
    DOI: 10.1007/978-3-031-88892-2_2
    as

    Download full text from publisher

    To our knowledge, this item is not available for download. To find whether it is available, there are three options:
    1. Check below whether another version of this item is available online.
    2. Check on the provider's web page whether it is in fact available.
    3. Perform a search for a similarly titled item that would be available.

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:spr:sptchp:978-3-031-88892-2_2. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Sonal Shukla or Springer Nature Abstracting and Indexing (email available below). General contact details of provider: http://www.springer.com .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.