To expand search, see Arithmetic. Laterally related topics: Number Systems, Numerology, Magic Squares, Bookkeeping, Modular Arithmetic, Algorithms, Logarithms, The Number Concept, The Abacus, Exponentials, Interpolation, Zero, Fractions, The Real Number System, Irrationals, The Extraction of Roots, Mental Arithmetic, and Imaginary and Complex Numbers.
The Mathematics and the Liberal Arts pages are intended to be a resource for student research projects and for teachers interested in using the history of mathematics in their courses. Many pages focus on ethnomathematics and in the connections between mathematics and other disciplines. The notes in these pages are intended as much to evoke ideas as to indicate what the books and articles are about. They are not intended as reviews. However, some items have been reviewed in Mathematical Reviews, published by The American Mathematical Society. When the mathematical review (MR) number and reviewer are known to the author of these pages, they are given as part of the bibliographic citation. Subscribing institutions can access the more recent MR reviews online through MathSciNet.
Ellerman, David P. The mathematics of double entry bookkeeping. Math. Mag. 58 (1985), no. 4, 226--233. (Reviewer: D. J. Struik.) SC: 90C99 (01A99 20G99), MR: 87a:90151.
The double entry bookkeeping system was first described by Luca Pacioli in 1494, though it had been developed in the 1300s. One feature of the system is that it in effect constructs the negative numbers Z from the natural numbers omega. This same construction is regularly done as well in courses in logic and set theory and may also be relevant to courses on the foundations of our number system (e.g., for those planning to teach elementary school students). Closely related topics: Bookkeeping, Luca Pacioli, and Logic.Modify notes on this entry Modify bibliography entry Make comment on this entry
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