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- Extensions of the Matrix Form of Double Entry (Classic Reprint)
Extensions of the Matrix Form of Double Entry (Classic Reprint)
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Excerpt from Extensions of the Matrix Form of Double Entry
An interesting characteristic of the matrix form of traditional double entry is that the only difference between any cell except those in the diagonal and its mirror image across that diagonal is that the indices are reversed. This characteristic and an extension of the minus convention can be employed to reduce a square matrix to a traingular matrix.
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