We here at the firm are (ahem) more than passably competent in matters of accounting. But I came across this today in Hacker News. It is a different take on Fra Pacioli’s gift to the universe. Yet it makes sense.
Accounting for Computer Scientists explains accounting theory in a completely orthogonal (heh; HN terminology has crept into my vocabulary) way. Accounting as graph theory? Srsly? Yes.
Awesome. I worship at your feet, Martin Kleppmann.