© The Author(s), under exclusive license to APress Media, LLC, part of Springer Nature 2024
C. BarberIncome Statement Semantic Modelshttps://doi.org/10.1007/979-8-8688-0330-7_10

10. External Reporting Logical Models

Chris Barber1  
(1)
KINGSTON UPON THAMES, UK
 

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 ...

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