New Challenges in Accounting Applications Software for Developing Double-Input Bookkeeping

摘要

We propose in this paper a new way of creating and implementing double-input bookkeeping in accounting software engineering. Double-input bookkeeping has been used in the business world for five centuries; the numerical formulation of the double inpu t method is almost completely unknown. In this paper, the usual form of scalars is given first and then universalized to the multi-dimensional form of mantissas. The success in maintaining the two-sided batches, debits and credits, the doubleinput principle, and the trial balance in both forms provides strong evidence that the formulation correctly captures the double-input method in numerical form.