Учёт
Материал из ЦРА
The subject of accounting is assigning monetary value to non-monetary objects. This process may involve considerable judgment. The aim of this program is to provide both efficient mechanism to do that and assistance to prevent unintended misinterpretations.
This article is a stub, and only intends to provide a rough impression of our approaches and future functionality. It will be heavily updated following program release.
Содержание |
Concept
This project deals with:
- who (entity)
- whom (entity)
- when (timeframe)
- how much (amount)
- of what (object)
owes.
Details/Features
We process legal events separately from their accounting meaning. This will allow to have as many accounting interpretations of the same set of legal facts, as needed. As a positive side effect, this should also improve system performance under pressure. Since computation-heavy accounting tasks can be deferred until load falls.
Legal Events
We generally treat all objects alike. This field registers two major type of events: binding intention to execute transfer of property and actual transfer of property. We call the former a flow, and the latter is a fact. This process is objective and involves no judgment.
Accounting Transactions
For accounting purposes we differentiate two types of objects: monetary and non-monetary. The former are universally acceptable as a measure of other objects. That measure is called value. For non-monetary objects value exists only in the moment of measurement. Following historical cost accounting concept, we move object's value together with the object, until we have conflicting estimates of both sides of a flow (or exchange). This moment is usually referred to as revenue recognition.
History
This bug 19 has been used to track accounting concept before ADC was set up.
