Accounting is itself a model of an organization. It is very good at representing certain kinds of things about the organization’s activities and resources. It is, in fact, better at representing certain kinds of situations than is data modeling.

To do a data model of the modeling process called double-entry bookkeeping calls for more abstraction than we’ve seen so far. Indeed, any accounting transaction journal entry is itself an abstraction. It has been hypothesized that the profound conceptual leap that was Cuneiform writing 6,000 years ago had its start as a means to account for commercial transactions.[49]

In this chapter, we laid out the raw materials for an accounting system: Accounts and Accounting Transactions. The chapter provided ...

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