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.
6. Logical Account Balance Models
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