The Double Entry Accounting in Three-Dimensional Setting

Byung T. Ro
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Byung T. Ro: Purdue University

Chapter 4 in The Geometry of Accounting, 2025, pp 57-76 from Springer

Abstract: Abstract This chapter extends the discussion of the geometry of double entry accounting in Chap. 3 to a three-dimensional geometric setting. It examines how to present accounting events and explores the features of double entry accounting in a three-dimensional space. It does so using the same four transaction examples in the previous chapter. The geometric setting used to do so is a debit-credit-size Cartesian space with three coordinates. In this space, each element (debit, credit, and size) of accounting events can be shown on a distinct dimension (coordinate), which was not possible in the two-dimensional (debit-credit) setting in Chap. 3 . As such, the three-dimensional setting fits conceptually better for the multidimensional nature of accounting events. And it provides better (visual) insights into not only the features of accounting events but also the features of double entry accounting in general.

Date: 2025
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Persistent link: https://EconPapers.repec.org/RePEc:spr:sptchp:978-3-031-88892-2_4

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DOI: 10.1007/978-3-031-88892-2_4

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