An analogy between assets and liabilities and the momentum of particles and antiparticles (called actons and passons) is proposed. It allows physicists to use physical methods in economy for the analysis of monetary systems and for the analysis of double entry bookkeeping. Economists can use it...

Although economic practice is measured by bookkeeping, economic theory neglects its role. We want to bridge this gap. We analyze the structure of bookkeeping from a mechanical viewpoint and compare money with momentum. Bookkeeping and income statements translate to the physicist vocabulary of...