High Quality Content by WIKIPEDIA articles! The theory of computation is the branch of computer science and mathematics that deals with whether and how efficiently problems can be solved on a model of computation, using an algorithm. The field is divided into two major branches: computability theory and complexity theory, but both branches deal with formal models of computation. In order to perform a rigorous study of computation, computer scientists work with a mathematical abstraction of computers called a model of computation. There are several models in use, but the most commonly examined is the Turing machine. A Turing machine can be thought of as a desktop PC with a potentially infinite memory capacity, though it can only access this memory in small discrete chunks.