Dimensions of Accounting

Formulas describing income measurement

One Dimension

I n c o m e = Δ E = Δ A Δ D

Two Dimensions

I = Δ E / Δ t = Q s Q k = S / Δ t K / Δ t where: I—average value of economic momentum, Q—flow rate, S—total sales, K—total costs, ∆t—number of sub periods in accounting period.

I n c o m e = Δ E = I × Δ t = S K

Three Dimensions

F = Δ I / Δ t = Δ 2 E / Δ t 2 = Q s / Δ t Q k / Δ t where F—elementary economic force causing change of momentum.

I n c o m e = Δ E = I × Δ t + (impulses caused by force actions)