REGULAR EXPRESSIONS – A NEW METHOD FOR ACCOUNTING KNOWLEDGE REPRESENTATION IN INTELLIGENT SYSTEMS
Supp/2008 , p829..835
Author(s):
Bogdan PĂTRUŢ
Cristina Ciuraru Andrica
© 2008. This work is openly licensed via CC BY 4.0.
Keywords:
Regular expressions, knowledge representation, accounting knowledge, intelligent systems
Abstract:
In our paper, we present some classical methods for knowledge representation and we apply them to accounting knowledge. Then, we present the regular expression – a formal meta-language for representing the accounting entries in financial accounting. We conclude that the regular expressions are adequate for representing the financial accounting knowledge. The regular expressions: help to define the rules of exactly recording the transactions, and they help non-specialists to learn the rules from financial accounting. This meta-language allows developing programs for testing the people who learn the accounting for knowledge representation and we apply them to accounting knowledge. Finally, we present the REFA-ContTest system that we developed for education in accounting, using regular expressions for generating tests for students.
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