Posting

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

A reified relator connecting a journal entry to a ledger account with a monetary amount and a posting direction (debit or credit). The atomic unit of double-entry bookkeeping.

Structure

Subclass of: gufo:Relator

Practical Pattern

Use gmeow:Posting as a specialized kind of gufo:Relator. 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#> .

ex:debitAR a gmeow:Posting ;
    gmeow:postingJournalEntry ex:journal ;
    gmeow:postingAccount   ex:accountsReceivable ;
    gmeow:postingDirection gmeow:postingDirectionDebit ;
    gmeow:postingAmount    ex:amount .

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