Inventory and Accounting

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This page describes a set of analysis patterns which are useful for modelling any situation in which accounting or money/time/resources is required. The basic principle is that events in the real world have to logged and accounted for in some way. However, this gets tricky when you consider that some events can be revoked / amended at a later date.

Martin Fowler writes extensively about this analysis pattern in http://www.martinfowler.com/apsupp/accounting.pdf, which is an updated version of Chapter 6 of Martin Fowler 1997. This page should be considered a summary of his work.

Contents

Fundamentals

A high level diagram of the main components involved in this domain has been shown below.

AccountingFundamentals.JPG

-An event is anything that is of interest to the domain. -A posting rule describes how that event

Event

According to MartinFowler, "an event caputers the memory of something interesting which affects the domain" MF-Analysis Patterns.

File:MF:Event.jpg

The section introduces

Accounting Entry

Posting Rule

Secondary Posting Rule

Account

Accounting Transaction

Adjustments

Reversal Adjustment

Difference Adjustment

Replacement Adjustment

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