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account

vr.tr.account-possession · thing-account-possession

Let an agent explain accounts as records by type, structure, reading and security, without personal financial advice.

Thing Registry Society, people and institutions SOC.ECO
Bundle → Layer → Finding → QuestionsClassifiersWhat it isWhy it existsDistinguishing featuresWhat robots and AI may and may not doMoral aspectsOwnersLinks to other meta-modelsIdentity and identifiersDirect propertiesRecognitionCapabilities and actionsHazards and failure modesStandards and interfacesContext of useSources

Bundle → Layer → Finding → Questions Filled

4 bundles · 8 layers · 8 findings · 16 questions

Type Which account.

Kind

Statement or ledger.

Kind

Account type.

  1. Is it a bank statement, a ledger account or a financial statement? definition
  2. For which period? provenance

Structure

Debits and credits.

Structure

Structure.

  1. How are debits and credits recorded? definition
  2. What does the closing balance show? definition
Reading Understanding.

Transactions

Entries.

Transactions

Transactions.

  1. What does each transaction line mean? definition
  2. Are any unfamiliar? boundary

Fraud

Suspicious items.

Fraud

Suspicious transactions.

  1. Should an unfamiliar transaction be reported to the bank? action
  2. How quickly? boundary
Bookkeeping Records.

Ledger

Double entry.

Ledger

Double-entry bookkeeping.

  1. Which accounts are affected by this transaction? definition
  2. Does the trial balance agree? boundary

Retention

Keeping records.

Retention

Record retention.

  1. How long must records be kept? measurement
  2. In what form? definition
Security Protection.

Phishing

Scams.

Phishing

Phishing.

  1. Is a message asking for account details genuine? boundary
  2. How can it be verified independently? action

Senses

User accounts.

Senses

Other senses.

  1. Is a website user account or a narrative account meant? boundary
  2. Which entry fits? action

Classifiers Filled

Family
Thing Registry
Category
Society, people and institutions
Entry kind
noun.possession
Plane
SOC
Domain
SOC.ECO
Tags
document
Facets: substance
social
Facets: origin
conceptual
Facets: agency
inert
Facets: mobility
not-applicable
Facets: scale
not-applicable
Facets: affordances
readable
Other names and narrower kinds
accounting, account statement, capital account, profit and loss, profit and loss account, suspense account, expense account, travel and entertainment account

What it is Filled

A statement or record of transactions and the resulting balance, such as a bank account statement, a ledger account in bookkeeping, or accounts like profit and loss and capital accounts.

Why it exists Filled

Let an agent explain accounts as records by type, structure, reading and security, without personal financial advice.

Distinguishing features Filled

  • Record of transactions
  • Shows balance
  • Used in bookkeeping and banking
  • Contains sensitive data

What robots and AI may and may not do Filled

Must not

  • Disclose a person's account statement to anyone not authorized to see it.
  • Alter, delete or backdate entries in an account.
  • Produce accounts that misstate profit, loss or capital.
  • Use account data for marketing or profiling without consent.

Only with a human decision

  • Signing off accounts for filing or audit.
  • Writing off or reversing entries in a ledger.

May

  • Prepare or summarise an account statement for its holder or authorized user.
  • Categorise transactions in a ledger the agent is authorized to maintain.

Moral aspects Filled

  • Accounts are trusted records; falsifying them is fraud and harms many people.
  • Transaction histories reveal health, religion and relationships.

Who is affected

  • Account holders
  • Creditors, investors and employees
  • Tax authorities

Owners Filled

Steward

The account holder or business; the bank or accountant keeps the record under accounting rules.

Master systems

  • Bank records
  • Company accounts filed with business registers

Links to other meta-models Filled

parent

  • oewn-06528586-n - registry parent class

related

  • record - category
  • balance - result
  • accounting - practice
  • user account - another sense

What else AI and robots need to interact with it Filled

Identity and identifiers required Filled

  • Vercy registry: vr.tr.account-possession
  • Open English WordNet: oewn-13376000-n

Direct properties not applicable Not applicable

Not applicable

Plane SOC: no invented physical properties.

Recognition optional Filled

  • Account statements
  • Ledger accounts in double-entry bookkeeping
  • User accounts on websites are another sense
  • Statements, ledgers and reports with dates, amounts and balances.

Capabilities and actions required Filled

  • read a statement
  • understand ledger and financial statement accounts
  • spot unfamiliar transactions
  • keep accurate records

Hazards and failure modes required Filled

  • Missing fraudulent transactions
  • Poor record-keeping
  • Phishing for account details

Standards and interfaces required Filled

  • Accounting standards
  • Record-keeping requirements
  • Data protection for financial data

Context of use required Filled

  • Recording and reporting financial transactions.
  • bank account statements
  • ledger accounts
  • profit and loss account
  • capital accounts
  • suspense accounts

Sources Filled

  1. Open English WordNet 2024, synset oewn-13376000-n - sense and gloss of the concept
  2. Wiktionary: account - word senses and usage

Open questions

  • Should account types be separate entries?
  • How should bookkeeping guidance be linked?
  • How should the user account sense be split off?

Machine files

Card as JSON Specification Card backlog vercy.card/1

Provenance

thing registry research (pass 2) · unreviewed

Built from: models/things/publications/thing-account-possession/spec.json