New PDF release: Accounting Patterns Fowler

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Example text

Process(); } 0QVKEG VJCV + PGGF GPUWTG + FQP•V ETGCVG VCZ GXGPVU HTQO VCZ GXGPVU QVJGTYKUG +•NN IGV KPVQ CP GPFNGUU TGEWTUKQP # UKORNG YC[ VQ FQ VJKU KU  class PostingRule... getEventType() == getEventType()); } } +V•U RCTVKEWNCT[ GCU[ CPF RCKPHWN VQ IGV ECWIJV D[ CP GPFNGUU TGEWTUKQP UQ VJG CUUGT VKQP KP VJG EQPUVTWEVQT KU C WUGHWN RTQVGEVKQP 5GEQPFCT[ 2QUVKPI 4WNG  YQTMU YGNN HQT UKORNG ECUGU YJGTG [QW LWUV YCPV VQ ECNN C HGY RQUVKPI TWNGU HTQO CPQVJGT +H [QW HKPF [QWTUGNH YCPVKPI VQ JCXG UGEQPFCT[ RQUV  KPI TWNGU VJCV JCXG UGEQPFCT[ RQUVKPI TWNGU VJCV JCXG UGEQPFCT[ RQUVKPI TWNGU [QW UJQWNF WUG 2QUVKPI 4WNG 0GVYQTM   /CKPVCKPKPI VJG 'XGPV 6TCEG +H [QW CTG WUKPI 5GEQPFCT[ 2QUVKPI 4WNG  CPF 4GXGTUCN #FLWUVOGPV  [QW•NN PGGF VQ GPUWTG VJCV [QW ECP HKPF VJG TGUWNVU QH VJG UGEQPFCT[ GXGPVU HTQO VJG HKTUV # IQQF YC[ QH OCKPVCKPKPI VJKU NKPM KU VQ NKPM VJG GXGPVU VQIGVJGT VJKU KPXQNXGU C DKFKTGEVKQPCN NKPM DGVYGGP VJG UGEQPFCT[ GXGPV CPF KV•U DCUG GXGPV 5CORNG %QFG 6Q FQ VJKU YG PGGF VQ EJCPIG VJG NKPM DGVYGGP VJG UGEQPFCT[ CPF VJG DCUG VQ DG DK FKTGEVKQPCN class TaxEvent...

Amount()); } return result; } class Entry... balance()); #NN VJKU UGV WR CPF RQUV DWUKPGUU RQKPVU VQ YJ[ KV•U UQ CYMYCTF VQ WUG C OWNVK NGIIGF VTCPUCEVKQP 6JG IQQF PGYU KU VJCV KH [QW QPN[ PGGF VYQ NGIIGF VTCPUCEVKQPU UQOG QH VJG VKOG [QW ECP KORNGOGPV VJG VYQ NGIIGF KPVGTHCEG YKVJ C OWNVK NGIIGF VTCPUCEVKQP  class Account... post(); }  2QUVKPI 4WNG 0GVYQTM # ITCRJ UVTWEVWTG QH RQUVKPI TWNGU CPF CEEQWPVU 'HHGEVKXKV[ 2GTKQF 4GEQTF C FCVG TCPIG YKVJ VJG QDLGEV VQ KPFKECVG YJGP VJG QDLGEV KU GHHGEVKXG 6GORQTCN 2TQRGTV[ # EQNNGEVKQP VJCV TGVWTPU C UKPING XCNWG IKXGP C FCVG /QPG[$CI *QNFU XCTKQWU OQPKGU QH FKHHGTGPV EWTTGPEKGU KP VJGKT PCVKXG EWTTGPE[ 2TQRQUGF 1DLGEV 4GEQTF VJG FGVCKNU QH CP QDLGEV DGHQTG KV•U QHHKEKCNN[ ETGCVGF  4GXGTUCN #FLWUVOGPV #FLWUV GZKUKVKPI GPVTKGU D[ RQUVKPI TGXGTUKPI GPVTKGU CPF VJGP ECNEWNCVKPI EQTTGEV TGRNCEGOGPV GPVTKGU original Usage Event resulting entries amount = 50 kwh original Usage Entry amount = $500 adjusted event reversing Usage Entry amount = ($500) replacement event new Usage Event replacing Usage Entry amount = 60 kwh amount = $600 resulting entries +H [QW ECP•V GFKV GPVTKGU YJGP CFLWUVKPI VJGP [QW PGGF VQ ETGCVG PGY GPVTKGU VJCV YKNN JCXG VJG UCOG PGV GHHGEV 4GXGTUCN TGRTGUGPVU C UKORNG YC[ VQ JCPFNG VJKU /CMKPI KV YQTM (QT GCEJ GPVT[ VJCV PGGFU VQ DG CFLWUVGF [QW ETGCVG VYQ PGY GPVTKGU 1PG GPVT[ KU C UKORNG TGXGTUCN QH VJG RTGXKQWU GPVT[ WUKPI VJG UCOG QEEWTTGF FCVG CPF VJG UCOG COQWPV YKVJ QRRQUKVG UKIP 6JGP [QW RQUV C PGY GPVT[ YJKEJ KU YJCV VJG PGY COQWPV UJQWNF JCXG DGGP [QW ECP ECNEWNCVG VJKU VJG UCOG YC[ VJCV [QW FQ HQT PQTOCN GPVTKGU 5Q NGV•U UC[ YG JCXG C TGEQTF QH MYJ JQWTU QH GNGEVTKEKV[ WUCIG KP /CTEJ 6JKU GXGPV YCU QTKIKPCNN[ TGEQTFGF QP VJ #RTKN CPF RTQEGUUGF QP VJG VJ QH #RTKN 6JKU [KGNFU VJG QDLGEVU KP (KIWTG   a Usage Event a Usage Entry amount = 50 kwh when occurred = 1 Oct 99 when noticed = 5 Oct 99 amount = $500 date = 5 Oct 99 (KIWTG  'XGPVU DGHQTG CFLWUVOGPV 6JGP QP UV ,WPG YG TGCNK\G VJCV C OKUVCMG YCU OCFG CPF VJG COQWPV UJQWNF JCXG DGGP  MYJ 6JKU TGUWNVU KP VJG UVTWEVWTG QH (KIWTG  ;QW OKIJV DG UWRTKUGF VJCV VJG TGXGTUKPI GPVT[ CRRGCTU QP VJG QNF GXGPV CPF PQV VJG PGY QPG 6JKU KU DGECWUG VJG PGY GXGPV OC[ KVUGNH IGV CFLWUVGF NCVGT CPF KP VJCV ECUG YG FQP•V YCPV VQ RTQFWEG GPVTKGU VJCV TGXGTUG VJG TGXGTUKPI GPVTKGU 5Q KV OCMGU UGPUG KPUVGCF VQ RWV VJGO QP VJG QTKIKPCN GXGPV 9G CNUQ OCTM VJCV GXGPV CU CFLWUVGF VQ OCMG KV ENGCT VJCV KV JCU DGGP CFLWUVGF CPF UQ UJQWNFP•V DG CFLWUVGF CICKP original Usage Event amount = 50 kwh when occurred = 1 Oct 99 when noticed = 5 Oct 99 has been adjusted = true original Usage Entry resulting entries adjusted event amount = $500 date = 5 Oct 99 reversing Usage Entry amount = ($500) date = 15 Oct 99 replacement event new Usage Event replacing Usage Entry amount = 60 kwh when occurred = 1 Oct 99 when noticed = 15 Oct 99 has been adjusted = false resulting entries (KIWTG  1DLGEVU CHVGT VJG CFLWUVOGPV amount = $600 date = 15 Oct 99  7UKPI 4GXGTUCN #FLWUVOGPV  TGUWNVU KP C NQV QH GPVTKGU KP VJGUG TGXGTUCN RCKTU 5Q VJKU OGCPU VJCV KH CP[QPG YCPVU VQ UGG C NKUV QH GPVTKGU VJG[•NN QHVGP YCPV VQ UGG VJG GPVTKGU YKVJ CNN VJG TGXGTUCN RCKTU GZENWFGF 5Q [QW•NN PGGF VQ RTQXKFG C SWGT[ OGVJQF VJCV HKNVGTU HQT VJKU KPHQTOCVKQP 5KPEG C NQV QH FCVC ECP DG KPXQNXGF VJKU YKNN WUWCNN[ CHHGEV [QWT FCVCDCUG SWGTKGU CU YGNN 9JGP VQ WUG KV 4GXGTUCNU CTG VJG OQUV UKORNG CNVGTPCVKXG YJGP GPVTKGU CTG KOOWVCDNG CPF VJWU [QW ECP•V WUG 4GRNCEGOGPV #FLWUVOGPV   6JGKT OCKP FKUCFXCPVCIG KU VJCV VJG[ TGUWNV KP C NQV QH GPVTKGU QPEG [QW•TG FQPG [QW JCXG VJTGG GPVTKGU HQT GXGT[ QPG [QW JCF DGHQTG &Q VJKU C HGY VKOGU CPF [QW GPF WR YKVJ C NQV QH GPVTKGU OCP[ KP TGXGTUGF RCKTU 9JKNG [QW ECP HKNVGT VJGUG VJG[ CTG QHVGP UVKNN C RCKP VQ JCXG CTQWPF &KHHGTGPEG #FLWUVOGPV  KU VJG RTKPEKRCN CNVGTPCVKXG 7UWCNN[ VJG EJQKEG DGVYGGP OWVCDNG VJGP KV•U DGUV VQ WUG 4GRNCEGOGPV #FLWUVOGPV   1HVGP [QW•NN HKPF GPVTKGU CTG VJGO YKNN FGRGPF QP JQY [QWT WUGTU YCPV VQ UGG VJG KPHQTOCVKQP +H VJG GPVTKGU CTG OWVCDNG WR VQ C EGTVCKP FCVG CPF KOOWVCDNG CHVGT VJCV 6JKU YKNN NGCF [QW VQ C EQODK PCVKQP QH 4GRNCEGOGPV #FLWUVOGPV  CPF 4GXGTUCN #FLWUVOGPV   5CORNG %QFG 6JKU UCORNG EQFG KU DCUGF QP VJG UCORNG EQFG HQT 2QUVKPI 4WNG   6JG GZVGTPCN DGJCXKQT VJCV YG PGGF HQT CFLWUVOGPV KU FGEGRVKXGN[ UKORNG 9G YCPV VJG PGY GXGPV VQ CFLWUV VJG QNF GXGPV UQ VJCV CP[ DCNCPEGU OCMG KV CRRGCT VJCV VJG QNF GXGPV PGXGT GZKUVGF 5Q KP QWT VGUV EQFG YG ETGCVG CP QTKIKPCN WUCIG HQT  MYJ QP QEVQDGT  CPF VJGP CFLWUV KV YKVJ C PGY WUCIG HQT  MYJ QP QEVQDGT   class Tester...

Class AccountingEvent ... add(arg); } 9G ECP VJGP RTQXKFG OGVJQFU VJCV WUG VJKU DGJCXKQT class AccountingEvent... contains(taxEntry)); }   #EEQWPV %QNNGEV VQIGVJGT TGNCVGF CEEQWPVKPI GPVTKGU CPF RTQXKFG UWOOCTK\KPI DGJCXKQT Account balance balance (DateRange) withdrawels(DateRange) deposits(DateRange) Entry ✻ 1 #EEQWPVU JCXG DGGP CTQWPF HQT C NQPI VKOG 9JGVJGT VJG[ CTG RGTUQPCN DCPM CEEQWPVU RTQLGEV EQUV CEEQWPVU QT C EQTRQTCVG EJCTV QH CEEQWPVU VJG[ ETQR WR KP OQUV RTQDNGOU KPXQNXKPI CEEQWPVKPI 6JGTG CTG XCTKQWU YC[U VQ VJKPM CDQWV YJCV CP CEEQQWPV KU # IQQF YC[ KU VQ VJKPM QH VJGO CU C EQPVCKPGT QH GPVTKGU #EEQWPVKPI 'PVT[   9JGPGXGT [QW ETGCVG CP GPVT[ [QW RWV KV KPVQ CP CEEQWPV 6JG CEEQWPV KU OQTG VJCP C EQPVCKPGT JQYGXGT KV CNUQ JCU DGJCXKQT RTQXKFG UWOOCT[ KPHQTOCVKQP UWEJ CU C DCNCPEG ;QW ECP CNUQ VJKPM QH CP CEEQWPV CU VJG JKUVQT[ QH UQOG XCNWG UQOGVJKPI [QW WUG HQT CP COQWPV YJGTG [QW FQP•V LWUV YCPV VQ MPQY YJCV VJG EWTTGPV XCNWG KU [QW CNUQ YCPV VQ DG CDNG VQ MPQY KV•U XCNWG CV CP[ RQKPV KP VJG RCUV CPF [QW YCPV VQ MPQY GCEJ FKUETGVG EJCPIG VJCV JCRRGPGF VQ VJCV XCNWG # VJKTF YC[ QH VJKPMKPI CDQWV CP CEEQWPV KU C YC[ QH V[KPI VQIGVJGT CNN VJG GNGOGPVU QH CP GPVT[ VJCV FGUETKDG VJG MKPF QH GPVT[ KV KU +P VJKU KV RTQXKFGU C UVGR QH KPFKTGEVKQP  DGVYGGP VJG GPVT[ CPF KVU FGUETKRVQTU 7UKPI VJKU CNNQYU [QW OQTG GCUKN[ RWNN VQIGVJGT CNN VJG GPVTKGU VJCV JCXG UKOKNCT EJCTCEVGTKUVKEU 1 Customer ✻ ✻ 1 Entry ✻ 1 Location Entry Type 1 Customer ✻ ✻ Entry 1 ✻ Account ✻ (KIWTG  1 1 Location Entry Type #EEQWPVU ECP CEV CU C NGXG QH KPFKTGEVKQP DGVYGGP CP GPVT[ CPF KVU FGUETKRVQTU 9JGP RGQRNG VJKPM CDQWV CEEQWPVU VJG[ WUWCNN[ VJKPM CDQWV OQPGVCT[ CEEQWPVU *QYGXGT CEEQWPVU ECP DG WUGF HQT OQTG VJCP OQPG[ +H + JCXG VYGPV[ HQWT DQVVNGU QH $NCEM $WVVG KP O[ TGHTKFIGTCVQT + ECP VJKPM CDQWV VJCV CU CP CEEQWPV 9JGP + VCMG C EQWRNG QH DQVVNGU QWV HQT %KPF[ CPF OG VQ JCXG YKVJ QWT 4QICP ,QUJ + ECP VJKPM QH VJCV CU CP YKVJFTCYGN QH VYQ DQVVNGU +•O PQV KPENKPGF VQ WUG CP CEEQWPVKPI U[UVGO HQT O[ HTKFIG DWV KH [QW JCXG C PGVYQTM QH YCTGJQWUGU VJGP UWEJ C OQFGN ECP OCMG C NQV QH UGPUG  /CMKPI KV YQTM 6JGTG CTG VYQ GUUGPVKCN SWCNKVKGU VQ VJG CEEQWPV RCVVGTP MGGRKPI C EQNNGEVKQP QH GPVTKGU CPF RTQXKFKPI UWOOCTK\KPI KPHQTOCVKQP QXGT VJQUG GPVTKGU 5KPEG [QW WUWCNN[ IGV C NCTIG COQWPV QH GPVTKGU [QW QHVGP PGGF VQ QRVKOK\G VJG YC[ [QW ECNEWNCVG DCNCPEGU 6JG QRVKOK\CVKQP VGEJPKSWG YKNN FGRGPF QP YJCV MKPF QH KPHQT OCVKQP [QW PGGF HTQO VJG CEEQWPV (QT KPUVCPEG KH [QW QHVGP PGGF VJG EWTTGPV DCN CPEG [QW ECP ECEJG VJG EWTTGPV XCNWG KP C HKGNF CPF WUG VJG GPVTKGU VQ ECNEWCNVG DCEMYCTFU VQ IGV GCTNKGT DCNCPEGU 'PVTKGU V[RKECNN[ IQ DCEM CNN VJG YC[ VQ VJG QRGPKPI QH VJG CEEQWPV *QYGXGT KH VJGTG CTG VQQ OCP[ CPF [QW PQ NQPIGT PGGF FGVCKNU CDQWV VJGO [QW ECP TGRNCEG C ENWOR QH GPVTKGU YKVJ LWUV C UKPING GPVT[ YJQUG XCNWG KU VJG DCNCPEG QH VJG TGOQXGF GPVTKGU 6JKU YKNN OCKPVCKP VJG DCNCPEG HQT FCVGU CHVGT VJG EQPUQNKFCVKQP DWV OGCPU [QW YQP•V DG CDNG VQ IGV KPHQTOCVKQP VJCV EWVU KPVQ VJG UWOOCT[ GPVT[ *QYGXGT VJKU GPVT[ ECP DG WUGF CU C RTQZ[ HQT VJG FGVCKNGF GPVTKGU ;QW WUWCNN[ GZRGEV VJCV CNN VJG GPVTKGU KP CP CEEQWPV YKNN DG QH VJG UCOG EWTTGPE[ 5Q WUWCNN[ [QW UGG CEEQWPVU ETGCVGF YKVJ C RCTVKEWNCT EWTTGPE[ KP OKPF +V KU RQUUKDNG VQ ETGCVG CEEQWPVU VJCV F[PCOKECNN[ EJQQUG VJGKT EWTTGPE[ YJGP VJG[ CTG IKXGP VJGKT HKTUV GPVT[ DWV VJG HKFFN[ DGJCXKQT QH JQY VQ VTGCV GORV[ CEEQWPVU OGCPU VJCV KV•U JCTFN[ YQTVJ VJG GHHQTV +H [QW CNNQY CEEQWPVU VQ JQNF GPVTKGU HTQO FKHHGTGPV EWTTGPEKGU [QW•NN PGGF VQ WUG /QPG[$CI  HQT VJG UWOOCT[ ECNEWNCVKQPU 6JG V[RKECN UWOOCTK\KPI DGJCXKQT [QW UGG KU VQ IGV VJG DCNCPEG YKVJFTCYGNU CPF FGRQUKVU QP UQOG FCVG QT QXGT C VKOG RGTKQF 9JGP VQ WUG KV + VGPF VQ HGGN VJG WTIG VQ WUG #EEQWPV  KP EQWRNG QH FKHHGTGPV UKVWCVKQPU 6JG HKTUV KU YJGTG VJGTG KU UQOG XCNWG YJGTG + PGGF EWTTGPV XCNWG JKUVQTKECN XCNWGU CPF VQ DG CDNG VQ MGGR C JKUVQT[ QH EJCPIGU VQ VJCV XCNWG +H + QPN[ PGGF VJG EWTTGPV XCNWG + ECP LWUV WUG C HKGNF +H + QPN[ PGGF EWTTGPV CPF JKUVQTKE XCNWGU + ECP WUG 6GORQ TCN 2TQRGTV[  “ CNVJQWIJ +•O PQV UWTG VJCV #EEQWPV  KU CP[ OQTG EQORNKECVGF 6GORQTCN 2TQRGTV[   6JG UGEQPF ECUG KU YJGTG +•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•V  #EEQWPV  CPF VJG KFGC QH XGTUKQP #EEQWPV  CU CRRN[KPI VJG KFGC QH XGTKUQP EQPVTQN VQ OQPG[ *QYGXGT + FQP•V VJKPM VJCV OGCPU VJCV [QW ECP WUG #EEQWPV  HQT +V•U PQV FKHHKEWNV VQ UGG VJG CPNCQI[ DGVYGGP EQPVTQN U[UVGOU +PFGGF [QW ECP VJKPM QH PQP SWCPVKVCVKXG UKVWCVKQPU 9JKNG + IWGUU [QW ECP VJKPM QH C EQFG XGTUKQP EQPVTQN CU DCNCPEGU YKVJFTCYGNU CPF FGRQUKVU VQ VGZV HKNGU HQT OG VJCV•U UVTGVEJKPI VJG CPCNQI[ C NKVVNG VQQ HCT 5CORNG %QFG 6JG DCUKE DGJCXKQT HQT CEEQWPVU KU CEVWCNN[ XGT[ UVTCKIJVHQTYCTF EQPUKUVKPI QH EQNNGEV KPI VQIGVJGT GPVTKGU #EEQWPVKPI 'PVT[  CPF RTQXKFKPI UWOOCT[ KPHQTOCVKQP %QN NGEVKPI GPVTKGU KU XGT[ UKORNG class Account ...

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Accounting Patterns Fowler


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