The book "Algebraic Models for Accounting Systems" was written by Salvador Cruz Rambaud as his Ph.D. thesis at the University of Illinois at Urbana-Champaign in 1988. His advisors were Professors Robert J. Mock and David I. Hawkins. The thesis was published as a book by World Scientific Publishing in 2010. The book provides a comprehensive and rigorous treatment of the use of algebraic structures to model accounting systems. It begins with a review of the basic concepts of accounting, such as the accounting equation and the balance sheet and income statement. It then introduces the algebraic concepts that will be used in the rest of the book, such as groups, rings, and fields. The book then goes on to develop algebraic models for various aspects of accounting systems, including: - The structure of accounting transactions - The accounting equation - The balance sheet and income statement - The journal and ledger - Accounting ratios The book concludes with a discussion of the implications of the algebraic approach for accounting theory and practice. Cruz Rambaud's book is a significant contribution to the field of accounting theory. It provides a new and powerful way to think about accounting systems and opens up new possibilities for research and development. The book has been well-received by critics and is considered to be a standard reference work on the use of algebra in accounting. It is used by students, researchers, and practitioners in accounting and related fields. # Notes on this book See [[Annotations of Algebraic Models for Accounting Systems]] # References [[@cruzrambaudAlgebraicModelsAccounting2010|Algebraic models for accounting systems]] by [[Salvador Cruz Rambaud]]