Application of Addition sign rules in preparing general multi-column worksheet

Abstract: When Luca Pacioli invented the Double Entry System in the 15th century, it was discovered as a branch of arithmetic. Today, accounting is no longer limited to book-keeping but has evolved as an information system. In the current era of information technology, the importance of information systems is immeasurable. Algebra is basically a branch of mathematics that was discovered by Jabir Ibn Hayyan in his book "Al-Jabr Wal Muqabala”. Algebra is a separate branch of mathematics that enriches mathematics. Algebra, we can say that, is a body of formal rules. These rules show, how something written in one form, may be written in another form. In the present world, it has become the practice of preparing worksheets in big organizations before the preparation of financial statements to be sure of the arithmetical accuracy of accounts. The worksheet should be prepared because after the trial balance the adjusting entries should be given. Adjusting entries are given for arrears of income, advance income, arrears of expenditure, advance expenditure, depreciation, etc. The use of this type of language in modeling accounting information systems can build a strong information system. This research was conducted from January 2021 to August 2021. The researcher aims to identify the resources and processes that are necessary to build a strong correlation between worksheets and addition sign rules. Although algebra is capable of explaining complex issues, algebra is not used in accounting.

Keywords: addition sign rules, multi-column worksheet, book-keeping, algebra, trial balance, adjusted trial balance,