Instruct: Identify the main and secondary category of Arxiv papers based on the titles and abstracts
Query: On Double-Entry Bookkeeping: The Mathematical Treatment   Double-entry bookkeeping (DEB) implicitly uses a specific mathematical
construction, the group of differences using pairs of unsigned numbers
("T-accounts"). That construction was only formulated abstractly in mathematics
in the 19th century--even though DEB had been used in the business world for
over five centuries. Yet the connection between DEB and the group of
differences (here called the "Pacioli group") is still largely unknown both in
mathematics and accounting. The precise mathematical treatment of DEB allows
clarity on certain conceptual questions and it immediately yields the
generalization of the double-entry method to multi-dimensional vectors
typically representing the different types of property involved in an
enterprise or household.

5
The categories of this paper are: gr-qc
37
The categories of this paper are: supr-con
34
The categories of this paper are: chem-ph
10
The categories of this paper are: q-bio
17
The categories of this paper are: q-fin
8
The categories of this paper are: hep-ex
0
The categories of this paper are: hep-ph
11
The categories of this paper are: hep-lat
18
The categories of this paper are: econ
13
The categories of this paper are: quant-ph
29
The categories of this paper are: funct-an
24
The categories of this paper are: dg-ga
21
The categories of this paper are: adap-org
23
The categories of this paper are: solv-int
14
The categories of this paper are: math-ph
31
The categories of this paper are: ao-sci