The accounting double-entry system … has survived relatively unchanged for centuries.

…elegance…usefulness…what makes …double entry … so special as an information system…[?]

[T]he double entry system is based on the idea that ∀ asset (thing of benefit) ∃ someone who has a claim on it.

Rick Young, Reflections on accounting structure and principles

So accounting reduces to a set of propositions with the fixed form of a triple:

  • (∃ thing, value of thing, claimant of thing)

About isomorphismes

Argonaut: someone engaged in a dangerous but potentially rewarding adventure.
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