DLKING , : www.dlking.com
x Contents
3.9 Rejected Observation 48
3.10 Active Observation, Hypothesis, and Projection 49
3.11 Associated Observation 50
3.12 Process of Observation 51
References 55
Chapter 4. Observations for Corporate Finance 57
4.1 Enterprise Segment 59
4.2 Measurement Protocol 65
4.3 Range 76
4.4 Phenomenon with Range 77
4.5 Using the Resulting Framework 82
References 83
Chapter 5. Referring to Objects 85
5.1 Name 86
5.2 Identification Scheme 88
5.3 Object Merge 90
5.4 Object Equivalence 92
References 93
Chapter 6. Inventory and Accounting 95
6.1 Account 97
6.2 Transactions 98
6.3 Summary Account 101
6.4 Memo Account 103
6.5 Posting Rules 104
6.6 Individual Instance Method 106
6.7 Posting Rule Execution 111
6.8 Posting Rules for Many Accounts 116
6.9 Choosing Entries 118
6.10 Accounting Practice 119
6.11 Sources of an Entry 122
6.12 Balance Sheet and Income Statement 123
6.13 Corresponding Account 124
6.14 Specialized Account Model 125
6.15 Booking Entries to Multiple Accounts 127
Further Reading 132 References 132
