Abstract Matrix representations of accounting entries have gained popularity in practice and in the classroom in part due to the widespread use of spreadsheet software packages. Now some of these packages have extended their capabilities to include operations across matrices and over three-dimensional arrays. Using an example of journal entries, we examine the significance of the dimensionality of arrays used in accounting as the number of dimensions increases from zero (scalars), to one (vectors), to two (matrices), and to three (three-dimensional arrays). We wish to do this by relating the dimensionality of arrays to an underlying framework of bookkeeping which may also grow from null-entry, to single-entry, to double-entry, and to triple-entry.
Ijiri Yuji (Thu,) studied this question.