© 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_7

7. The Trial Balance Semantic Model

Chris Barber1  
(1)
KINGSTON UPON THAMES, UK
 

In the previous chapter, we learned about the trial balance logical model optimized for calculating account balances. We also learned, in previous chapters, that producing a trial balance is the precursory step in creating an income statement and, therefore, a model based on the trial balance is reusable.

In this chapter, we will create a trial balance semantic model based on the trial balance logical model from the previous chapter. In doing so, we will produce an identical semantic model for Tyrell ...

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