© 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_6

6. Logical Account Balance Models

Chris Barber1  
(1)
KINGSTON UPON THAMES, UK
 

In the previous chapter, we learned about the trial balance conceptual model optimized for calculating account balances. We also learned how this elevated abstract model, containing data objects and their relationships, can be used to convey business rules to a senior audience. We then expanded upon this foundational trial balance model, creating more complex models with additional dimensionality, including detail down to the individual journal entries and allocations to non-uniform dimensions.

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