The author extended the synthesis of the so-called accounting spread sheet into a more compact and mathematically rigorous formulation. This formulation was applied to an example in the form of a computerized accounting information system. The systematic approach used bridges the communication gap between the accounting profession and the quantitative oriented computer specialists who design computer based accounting systems. The use of tensor analysis and coordinate transformations in accounting theory was also explored. The author believes this to be an important area for further research. / Business, Sauder School of / Graduate