Methodology of accounting description. Formalized approach.

Abstract

This article formally sets forth a number of basic concepts of
accounting. It seems that this article may be useful, firstly, to specialists in the field of mathematical economics, since it can be considered as a bridge connecting accounting and other sections of economic theory for which an adequate mathematical description already exists. Secondly, it may be useful to specialists working in the field of automation of accounting, financial analysis and audit, since it may serve as a certain theoretical basis for building automation systems for these types of management activities.