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  2. Modular arithmetic - Wikipedia

    en.wikipedia.org/wiki/Modular_arithmetic

    Adding 4 hours to 9 o'clock gives 1 o'clock, since 13 is congruent to 1 modulo 12. In mathematics, modular arithmetic is a system of arithmetic for integers, where numbers "wrap around" when reaching a certain value, called the modulus. The modern approach to modular arithmetic was developed by Carl Friedrich Gauss in his book Disquisitiones ...

  3. Modulo (mathematics) - Wikipedia

    en.wikipedia.org/wiki/Modulo_(mathematics)

    Modulo is a mathematical jargon that was introduced into mathematics in the book Disquisitiones Arithmeticae by Carl Friedrich Gauss in 1801. [3] Given the integers a, b and n, the expression "a ≡ b (mod n)", pronounced "a is congruent to b modulo n", means that a − b is an integer multiple of n, or equivalently, a and b both share the same remainder when divided by n.

  4. Modulo - Wikipedia

    en.wikipedia.org/wiki/Modulo

    In computing, the modulo operation returns the remainder or signed remainder of a division, after one number is divided by another, called the modulus of the operation.. Given two positive numbers a and n, a modulo n (often abbreviated as a mod n) is the remainder of the Euclidean division of a by n, where a is the dividend and n is the divisor.

  5. Multiplicative group of integers modulo n - Wikipedia

    en.wikipedia.org/wiki/Multiplicative_group_of...

    n. In modular arithmetic, the integers coprime (relatively prime) to n from the set of n non-negative integers form a group under multiplication modulo n, called the multiplicative group of integers modulo n. Equivalently, the elements of this group can be thought of as the congruence classes, also known as residues modulo n, that are coprime to n.

  6. Accounting equation - Wikipedia

    en.wikipedia.org/wiki/Accounting_equation

    The fundamental accounting equation, also called the balance sheet equation, is the foundation for the double-entry bookkeeping system and the cornerstone of the entire accounting science. Like any equation, each side will always be equal. In the accounting equation, every transaction will have a debit and credit entry, and the total debits ...

  7. Check digit - Wikipedia

    en.wikipedia.org/wiki/Check_digit

    The digit the farthest to the right (which is multiplied by 1) is the check digit, chosen to make the sum correct. It may need to have the value 10, which is represented as the letter X. For example, take the ISBN 0-201-53082-1: The sum of products is 0×10 + 2×9 + 0×8 + 1×7 + 5×6 + 3×5 + 0×4 + 8×3 + 2×2 + 1×1 = 99 ≡ 0 (mod 11). So ...

  8. Multiplicative order - Wikipedia

    en.wikipedia.org/wiki/Multiplicative_order

    The multiplicative order of a number a modulo n is the order of a in the multiplicative group whose elements are the residues modulo n of the numbers coprime to n, and whose group operation is multiplication modulo n. This is the group of units of the ring Zn; it has φ (n) elements, φ being Euler's totient function, and is denoted as U (n) or ...

  9. Contingent liability - Wikipedia

    en.wikipedia.org/wiki/Contingent_liability

    t. e. In accounting, contingent liabilities are liabilities that may be incurred by an entity depending on the outcome of an uncertain future event [1] such as the outcome of a pending lawsuit. These liabilities are not recorded in a company's accounts and shown in the balance sheet when both probable and reasonably estimable as 'contingency ...