Accounting transaction

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Accounting Transaction (German accounting technical business process in software modeling) describes an analysis pattern by Martin Fowler .

This analysis pattern is required in order to be able to model and implement the subject of bookkeeping (double entry bookkeeping) using software.

The Accounting Transaction analysis pattern belongs to the Accounting pattern group, which also includes the following patterns: Event, Accounting, Posting Rule, Account, Reversal Adjustment, Difference Adjustment, and Replacement Adjustment.

The analysis pattern consists of three classes : Account, Entry and the Accounting Transaction.

According to the UML notation, exactly one object of the account class (account class) can be assigned to several objects of the entry class (booking class). From these, exactly two entry objects must be assigned to exactly one object of the Accounting Transaction class.


The amounts of the two entry objects must contain the same amount (an amount must have a negative sign ) so that the sum of the two results in 0 (zero).


Analysis patterns help to reuse empirical knowledge and can be used flexibly to solve software problems. They are mainly defined in UML notation.

The methods of double- entry bookkeeping as a practical application of mathematics were already described in detail in 1494 by the Venetian monk Luca Pacioli . The methods themselves are older.


  • Martin Fowler: Analysis Patterns: Reusable Object Models . Addison-Wesley, Menlo Park, CA et al. 1997ff.