ONTOLOGY EXPLORER
general ledger
<https://spec.edmcouncil.org/fibo/ontology/FBC/ProductsAndServices/ClientsAndAccounts/GeneralLedger>
プロパティと値
| プロパティ | 値 |
|---|---|
| type | Class |
| label | "general ledger" |
| subClassOf | Ledger |
| subClassOf | FinancialRecord |
| definition | "organized collection of ledger accounts used to record and summarize changes in position as transactions are posted during an accounting period" |
| explanatoryNote | "A general ledger is used to aggregate all financial records of an organization for analysis and reporting purposes. It is specific to the accounting domain, whereas the concept of a 'ledger' may apply more broadly." |
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