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.
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Chapter 1 Introduction.
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Chapter 2 The Double Entry Accounting as One-Dimensional Geometry.
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Chapter 3 The Double Entry Accounting in Two-Dimensional Setting.
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Chapter 4 The Double Entry Accounting in Three-Dimensional Setting.
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Chapter 5 The Special Properties of Accounting Events.
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Chapter 6 The Double Entry Accounting in Vector Space.
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Chapter 7 The Double Entry Accounting and Matrix Algebra.
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Chapter 8 The Aggregation of Monetary Measures in Accounting.
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Chapter 9 Summary and Concluding Remarks.
Byung T. Ro is Professor Emeritus of Accounting in the Mitch Daniels School of Business at Purdue University, USA. He retired in 2015, after 40 years of teaching, research, and services at Purdue. His past research interests include the information content of accounting data with respect to the capital market variables, accounting method change/choice, managerial compensation, corporate restructuring, fair value accounting, and firm valuation. Over the years, he had published about 30 research articles in scholarly journals and two books in his field, accounting. He was listed in Whos Who in America (2010, 2019), Marquis. He received the Albert Nelson Marquis Lifetime Achievement Award (2018), Whos Who in America, Marquis, and the Scholarly Achievement & Contribution Award (2013) of Korean Accounting Association, among others.
