Inventory and Accounting

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This page describes a set of analysis pattern 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

Event

Accounting Entry

Posting Rule

Secondary Posting Rule

Account

Accounting Transaction

Adjustments

Reversal Adjustment

Difference Adjustment

Replacement Adjustment

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