An application of tree structures to an interactive double-entry bookkeeping system

  • Authors:
  • Sander Rubin

  • Affiliations:
  • -

  • Venue:
  • APL '76 Proceedings of the eighth international conference on APL
  • Year:
  • 1976

Quantified Score

Hi-index 0.01

Visualization

Abstract

This paper describes how an interactive general ledger bookkeeping system was developed by piggy-backing the application on a general-purpose APL system. Two points of special interest are emphasized: 1. Conventional accounting techniques were recast into algebraic techniques which were then applied to tree- and list-structures. 2. The underlying APL language was used to provide general-purpose binary-tree manipulating functions which were used in turn to form the journal-, ledger-, and report-generating functions. Because APL is not especially effective in performing tree-related operations, the cost of entering transaction data proved to be excessive. It is hoped that the exhibition of an important tree-based application may encourage further work in augmenting the APL language to process tree-like data structures more efficiently.