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.
Research draft, second pass
A second pass drafted this model: the structure a model of this thing needs, and what is known about it in the world. The line under this one says how the second half was obtained - researched against sources, or recalled without web access, in which case nothing here was read anywhere and every claim is a lead to verify. Unreviewed either way.
Bundle → Layer → Finding → Questions Missing, in the backlog
Not described yet. This gap is in the card backlog.
Note: Research contour: bundles not designed yet; questions are listed as open questions.
Classifiers Filled
- Family
- Enterprise profiles
- Category
- Enterprise subject
- Entry kind
- subject
- Domain
- EnterpriseFIN
- Industry
- Cross-industry
- Tags
- EM-FIN-02W2subjectFinancialAccountLedgerAccountJournalEntryPostingFinancialTransaction
What it is Filled
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.
Why it exists Filled
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.
Distinguishing features Derived, awaiting review
- An entry has a book and a currency
- The balance is checked by the rules of the chosen book
- A correction preserves provenance
What robots and AI may and may not do Derived, awaiting review
Must not
- Negative case: Debit and credit of different books offset each other during verification.
Note: Negative case of the research brief, not yet a rule for agents.
Moral aspects Missing, in the backlog
Not described yet. This gap is in the card backlog.
Owners Filled
Steward
Финансовый руководитель
Master systems
- ERP
- бухгалтерия
- банк
- биллинг
- FinOps
Links to other meta-models Filled
references
- WM-ECO-015 - conceptual-candidate
- WM-ECO-016 - conceptual-candidate
What else AI and robots need to interact with it Incomplete
Identity and identifiers required Derived, awaiting review
- FinancialAccount
- LedgerAccount
- JournalEntry
- Posting
- FinancialTransaction
Direct properties not applicable Not applicable
Not applicable
Enterprise record contour: physical properties belong to referenced world models.
Recognition required Missing, in the backlog
Not described yet. This gap is in the card backlog.
Capabilities and actions required Missing, in the backlog
Not described yet. This gap is in the card backlog.
Hazards and failure modes required Missing, in the backlog
Not described yet. This gap is in the card backlog.
Standards and interfaces required Missing, in the backlog
Not described yet. This gap is in the card backlog.
Context of use required Missing, in the backlog
Not described yet. This gap is in the card backlog.
Sources Filled
- FIBO: instruments, parties, transactions
- UBL/FOCUS: documents and costs; choose by contour
- XBRL and ERP/accounting-policy practice: books, periods, recognition and disclosure
Open 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?
- Установить границу и решение reuse/extend/new по действующим спецификациям.
- Подтвердить semantic crosswalk, права и source mastership.
- Выбрать immutable refs; провести проверки fixtures до заявления о публикационной готовности.
Machine files
Provenance
enterprise research programme · published-partial
Built from: enterprise/models/em-fin-02/brief.json
Still in Russian: suggested owner, blocking decisions, vercy candidates. Translate in research/enterprise/i18n/units.en.json.