How matrices can be used to develop double-entry theory?

03 March 2018 1 7K Report

The double-entry theory has been adopted for many years and was compatible with the preparation of the accounting system manually but with the advent of the computer this a theory incompatible with the requirements of computer usage because of the basics of accounting systems programming is that the information is entered only once and that contradicts the theory Double entry, which provides for the information to be entered by two parties at a minimum, debtor and creditor. Can the matrix theory be used to develop the double-entry theory?

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