SPHERICAL ACCOUNTING: EXPLORING MULTI-DIMENSIONS OF ACCOUNTING

It is universally accepted that the most basic form of accounting lies in the single answer to the question "what does it cost?" A more elaborate approach, leading to that figure, is to itemize in a list the costs, which total to that single budget figure. The great historical innovation in ensuring control over financial accounts was the shift to double entry bookkeeping, subsequently taking the form of the spreadsheets that are basic to the project and program management of any modern institution. Spreadsheets facilities have of course been embodied into spreadsheet software. The following text is concerned with how the third dimension is reflected in an actual geometrical representation of accounting-moving beyond one-dimensional "budgets", and two-dimensional budget lines and spreadsheets. In this Short discourse, we will have an insight from the Basics of Double entry Bookkeeping system to Multi-dimensions of Bookkeeping and accounting.