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Section 3         Foreword        Simple-Entry        *Double-Entry        *Closures        *Metrics 
 

3.2

 -- Simple-Entry

 
 

The simple entry accounting is the one experienced by most of us for accounting in the current day life.

 

Its value is only to introduce the eye analogy that will be our demonstration means for the rest of the section.

Let's draw two concentric circles and say that it is the eye that allows us to observe the world.

It is a one-item complete view as we previously introduced.

Conversely let's open a T-account that corresponds to the item we like to observe and set a "Yes" and a "No" column respectively on the left and on the right side. If we observe the item, we will simply note "1" in the "Yes" column.

We convene also to use [1] - for real - when a defined item is observed and [i] - for imaginary - because "the rest of the world" remains a vague concept and let the imagination tell what it is, or, alternatively, "Debit" and "Credit" which aligns our convention with the standard accounting practices.

 

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Parallelisms : Quantum Logic - Mathematics


Quantum logic

Out of the fact that we replaced the squares by circles, the "eye" that is introduced here is the same concept than the holotomies introduced in the previous paragraph.

The parallelism with the worked out with G. Birkhoff and J. Von Neumann still hold and will be investigated further on a due places.


Mathematics

We did hesitated to maintain the usage of [i] because as it looks like the introduction of the imaginary numbers that are in usage in mathematics. Care must be taken that it is not.

We agree that it is a reminiscence of some previous stages of our investigations when we effectively tested solutions involving imaginary numbers. It came further that [i] was not a number but a space or a collection.

We thought about changing for an other symbol but we did not because the complete symbol with the brackets infers - to our mind - an appropriate and suggestive meaning. We will demonstrate later, [i] means a space that is imaginary in the sense "imaginary like in our imagination".

Our practice says that no confusions would arise when we always keep the "i" symbol with its companion brackets "[ ]".