Accounting CategoryAccounting Category DescrAccounting Class
| Business Data Model Data Model |
| Description | An accounting category that further groups accounts within a particular accounting structure. For example, Accounting Category #91207 ('Other Expenses') will be included in Accounting Structure #87453 ('Chart Of Accounts for Subsidiary Xyz'). Sample Chart of Account Hierarchy: Corporate --Total Assets ----Current Assets ------Cash and Equivalents --------Cash --------Payroll Cash Account --------Short-Term Investments ------Accounts Receivable ------Inventory ----Fixed Assets ------Plant and Equipment ------Furniture --Total Liabilities |
| Attributes | |
| Accounting Category |
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| Accounting Category Descr |
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| Accounting Class |
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| Relationship | |
 Accounting Structure Item_Accounting Structure_FK |
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| Generalization | |
 Generalization1 |
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| Dependencies | |
 NONE |
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| Reverse Dependencies | |
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| Attribute Details |
Accounting Category
| Description | Accounting Category represents a standard category definition of accounting topics. The entire set of Accounting Categories (established by the organization) establishes the universe of topics about which accounting information will be monitored; for example, Ledger Accounting Category could have sub-categories such as Interest Income, Salary Expenses and Employee Benefit Expense. Managerial Accounting Categories could have sub-categories such as Hours Worked By Salaried Employees and Customer Accounting Categories could have sub-categories such as Demand Deposit or Saving Deposit. Examples: Managerial Accounting Categories could have Hours Worked By Salaried Employees. Customer Accounting Categories could have Demand Deposit or Saving Deposit. Ledger Accounting Category could have Interest Income, Salary Expenses and Employee Benefit Expense. Asset Accounting Category could have : Cash Loans Shares And Other Equity Non Share Securities Money Market Paper Fixed Assets Remaining Assets Capital Accounting Category could have : Regulatory Capital Discretionary Capital -- Reserves ---- Loan Loss Reserve ---- Cash Reserve -- Other Discretionary Capital Capital Accounting Category Type could have Accounting Categories that measure the difference between the Organization's assets and liabilities (this is also known as Owner's Equity or Net Worth ), according to the nature of the capital involved, for example: Common Stock, Preferred Stock, Capital Notes, Debentures, Loan Loss Reserves. General Ledger Accounting Category Type represents a standard category definition of accounting topics as found in the General Ledger of the Organization i.e. the universe of topics about which accounting information will be monitored in the General Ledger. Credit Risk Accounting Category Type could have Accounting Categories according to the accounting method for treating the product as on or off balance sheet, and whether the exposure position is an exchange traded position. Examples (these examples are more towards the creation of financial instrument): Over The Counter Derivatives Exposure Securities Exposure Loan Credit Exposure Commitments Exposure -- Committed Exposure -- Uncommitted Exposure ---- Communicated Exposure ---- Uncommunicated Exposure Other Non-Derivative Off Balance Sheet Items |
| Data Type | Standards - Data Domains.ddm/Data Domains/Enumeration [VARCHAR(20)] |
| Is Part Of PrimaryKey | false |
| Is Required | false |
| Is Derived | false |
| Is Surrogate Key | false |
Accounting Category Descr
| Description | A free-form textual explanation or comment about the accounting category for an accounting structure level. |
| Data Type | Standards - Data Domains.ddm/Data Domains/String [VARCHAR(255)] |
| Is Part Of PrimaryKey | false |
| Is Required | false |
| Is Derived | false |
| Is Surrogate Key | false |
Accounting Class
| Description | Indicates the accounting concept that defines the Financial Intelligence. For example: Asset Liability Income Expense Owner's Equity |
| Data Type | Standards - Data Domains.ddm/Data Domains/Enumeration [VARCHAR(20)] |
| Is Part Of PrimaryKey | false |
| Is Required | false |
| Is Derived | false |
| Is Surrogate Key | false |
| Relationship Details |
Accounting Structure Item_Accounting Structure_FK
| Is Identifying Relationship | false |
| Child Table | Accounting Structure Level |
| Child Role Name | pertains to |
| Child Multiplicity | ZERO_TO_MANY |
| Child Referential Integrity: On Delete | NONE |
| Child Referential Integrity: On Insert | NONE |
| Child Referential Integrity: On Update | NONE |
| Parent Table | Accounting Structure |
| Parent Multiplicity | ONE |
| Parent Referential Integrity: On Delete | NONE |
| Parent Referential Integrity: On Insert | NONE |
| Parent Referential Integrity: On Update | NONE |
| Generalization Details |
Generalization1
| Supertype | Hierarchy Level |
| Subtype | Accounting Structure Level |
| Transform As | TABLE |
| Business Data Model Data Model |