In the previous chapter, we learned about the four subtotal and subset types. We also learned, in Chapter 6, how to create the trial balance logical model and a journal entry logical model; these logical models were used as blueprints for the semantic models in Chapters 7 and 8, respectively.
In this chapter, we will learn how to reproduce external income statements in their entirety by extending the logical account balance models from Chapter 6. To do so, we will firstly learn about the external ...