Ledger Account

• CURIE: gmeow:LedgerAccount
• IRI: https://blackcatinformatics.ca/gmeow/LedgerAccount
• Category: class
• Defined by: gmeow:slices/finance
• Box roles: TBox role (What is this?)

A book-keeping account in a double-entry ledger — an asset, liability, equity, revenue, or expense account. An InformationObject distinct from FinancialAccount: a LedgerAccount is a conceptual book-keeping construct, while a FinancialAccount is a bank-level account with IBAN/BIC/number.

Structure

Subclass of: gmeow:InformationObject

Practical Pattern

Use gmeow:LedgerAccount as a specialized kind of gmeow:InformationObject. 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

ex:accountsReceivable a gmeow:LedgerAccount ;
    gmeow:ledgerAccountType     gmeow:ledgerAccountTypeAsset ;
    gmeow:ledgerAccountHolder   ex:acme ;
    gmeow:ledgerAccountCurrency gmeow:referenceFrameCAD .

ex:revenue a gmeow:LedgerAccount ;
    gmeow:ledgerAccountType     gmeow:ledgerAccountTypeRevenue ;
    gmeow:ledgerAccountHolder   ex:acme ;
    gmeow:ledgerAccountCurrency gmeow:referenceFrameCAD .

Common Companion Terms

gmeow:InformationObject

External Equivalences

Equivalent or closely aligned targets: fibo-fnd-acc-ae

Linkages

Generated from the canonical mapping DSL. SSSOM files are the generated public interchange form for term equivalences.

Term Equivalences