EM-FIN-02 · Subject model · W2
Account, journal entry and financial transaction
Ledger accounts, journals, entries and settlement events. A bank account and a ledger account differ; the model integrates the ERP, it does not replace its period closing.
Queued for research
Claude: not-started; Grok: not-started.
Research note, in Russian: Entire research brief pending
Subject boundary and candidate types
- FinancialAccount
- LedgerAccount
- JournalEntry
- Posting
- FinancialTransaction
Deep research questions
- How does a bank account differ from a ledger account?
- How to link one event to several books?
- How to model a correction of a closed period?
Verifiable invariants
- An entry has a book and a currency
- The balance is checked by the rules of the chosen book
- A correction preserves provenance
End-to-end acceptance scenario
Show one business transaction in two books and an adjustment without deleting the original entry.
Negative case
Debit and credit of different books offset each other during verification.
Approaches to compare
- FIBO: instruments, parties, transactions
- UBL/FOCUS: documents and costs; choose by contour
- XBRL and ERP/accounting-policy practice: books, periods, recognition and disclosure
Candidates in the live catalogue
- WM-ECO-015 · Financial Account · 0.3.0-research.1 · installable
Semantic fit requires boundary research; a published model does not by itself complete this card. - WM-ECO-016 · Financial Transaction / Journal Entry · 0.3.0-research.1 · installable
Semantic fit requires boundary research; a published model does not by itself complete this card.
Result requirements
Every card is executed together with the full research contract: definitions, fields and cardinalities, lifecycle, sources, data mastership, rights, the five object facets, at least eight invariants, positive and negative examples, dependencies, migration and applicability limits.