The mathematical principles of accounting are explained in an innovative way here [1],[2]. Also look for the book "Algebraic Models for Accounting Systems".
Skipping mathematical formulations and going directly for a "computer science" view is not always the right path.
Unfortunately, while these references are illuminating (NB: there is an entire niche of mathematical accounting literature) after you dig into them and get the gist of it you'll realize that what is missing is a standardized textbook treatment of the special vector spaces that define accounting. This is no accident. Accounting is one of these Kafkaesque closed professions that thrive on obscurity.
Skipping mathematical formulations and going directly for a "computer science" view is not always the right path.
Unfortunately, while these references are illuminating (NB: there is an entire niche of mathematical accounting literature) after you dig into them and get the gist of it you'll realize that what is missing is a standardized textbook treatment of the special vector spaces that define accounting. This is no accident. Accounting is one of these Kafkaesque closed professions that thrive on obscurity.
[1] https://papers.ssrn.com/sol3/papers.cfm?abstract_id=1340619
[2] https://www.ellerman.org/the-math-of-double-entry-bookkeepin...