Journal Entry
- CURIE:
gmeow:JournalEntry - IRI: https://blackcatinformatics.ca/gmeow/JournalEntry
- Category: class
- Defined by:
gmeow:slices/finance - Box roles: TBox role (What is this?)
A balanced double-entry bookkeeping event: a temporal occurrence in which debits equal credits (per currency bucket). Composed of two or more Posting relators.
Structure
Subclass of: gmeow:Event
Practical Pattern
Use gmeow:JournalEntry as a specialized kind of gmeow:Event. Add statement metadata or a standpoint when the assertion needs provenance, confidence, or vantage.
Example Snippets
These snippets are generated from canonical slice examples and trimmed to the Turtle blocks where this term appears.
Double Entry
- Source:
slices/extensions/finance/examples/double-entry.ttl - Examples catalog: open in catalog#example-slices-extensions-finance-examples-double-entry
# SPDX-FileCopyrightText: 2026 Blackcat Informatics® Inc. <paudley@blackcatinformatics.ca>
# SPDX-License-Identifier: CC-BY-4.0
#
# Worked example: money is frame-relative, and the ledger is double-entry
# P11). Every gmeow:MonetaryAmount carries its gmeow:currency as a REFERENCE FRAME
# — "5000" is meaningless; "5000 in the CAD frame" is a coordinate. An invoice is
# recorded as a balanced gmeow:JournalEntry: two gmeow:Postings to gmeow:Ledger-
# Accounts, one DEBIT and one CREDIT of the same amount, so the books balance by
# construction. Debit Accounts-Receivable (an asset), credit Revenue.
@prefix gmeow: <https://blackcatinformatics.ca/gmeow/> .
@prefix ex: <https://blackcatinformatics.ca/gmeow/examples/finance/> .
@prefix xsd: <http://www.w3.org/2001/XMLSchema#> .
# --- The same fact as a balanced double-entry journal: debit AR, credit Revenue.
ex:journal a gmeow:JournalEntry ;
gmeow:journalEntryPostings ex:debitAR , ex:creditRevenue .