Theoretical computer science
![An artistic representation of a Turing machine. Turing machines are used to model general computing devices.](/Images/godic/202501/05/Maquina4158.png")
Theoretical computer science is a division or subset of general computer science and mathematics that focuses on more abstract or mathematical aspects of computing and includes the theory of computation.
It is not easy to circumscribe the theory areas precisely and the ACM's ACM SIGACT (SIGACT) describes its mission as the promotion of theoretical computer science and notes: