© 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_5

5. Conceptual Account Balance Models

Chris Barber1  
(1)
KINGSTON UPON THAMES, UK
 

At this point in the book, you understand how the income statement is compiled from the trial balance. It is now time to apply this knowledge and model the measurement of this accounting process using dimensional modelling techniques. In doing so, we will create conceptual models, high-level designs that can be used to communicate accounting rules to senior stakeholders.

In this chapter, we will learn how account balances can be calculated using the trial balance conceptual model. We will also ...

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