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The Double Entry Accounting in Two-Dimensional Setting

In: The Geometry of Accounting

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  • Byung T. Ro

    (Purdue University)

Abstract

The discussion of double entry accounting in the one-dimensional (debit-credit) setting in Chap. 2 can be extended to the case of a two-dimensional setting. This geometric setting is a two-dimensional Cartesian space. It is more consistent with the multidimensional nature of accounting events and the duality and balance feature of capital (economic) resources. It is also more consistent with the features of the double entry system as a four-way classification method. Accounting events are multidimensional as they have three distinct dimensions—debit, credit, and size, denoted as D, C, and S for short. In the two-dimensional (debit-credit) setting, the dimension for S is suppressed since there is no third dimension for it. Yet it can still be shown explicitly. This chapter discusses how to present accounting events and explore the features of double entry accounting in the two-dimensional (debit-credit) geometric space. It does so with four different types of transaction examples.

Suggested Citation

  • Byung T. Ro, 2025. "The Double Entry Accounting in Two-Dimensional Setting," Springer Texts in Business and Economics, in: The Geometry of Accounting, chapter 3, pages 27-55, Springer.
    • Handle: RePEc:spr:sptchp:978-3-031-88892-2_3
    DOI: 10.1007/978-3-031-88892-2_3
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