DEPCHA - Digital Edition Publishing Cooperative for Historical Accounts

Alpha-Version

Bookkeeping Datamodel for Historical Accounts

Version 1.0

Having the use cases in the mentioned projects in mind a common knowledge domain for historical accounting facts makes sense. For this reason the “Bookkeeping Ontology”, a conceptual data model being based on the REA model and CIDOC CRM, is developed in an ontology engineering process in which historians, software developers and digital humanists were involved. It formalizes the interpretation of bk:Transaction of bk:Measurable from one bk:Between to another, where bk:Between is defined as an abstract class, which unites bk:Accounts (e.g. a cash account) or bk:Party (e.g. “George Washingon”) or a unknown bk:Group (4 farmers pay a tax). Its physical representation in a historical source is attested by a bk:Entry. The bk:Entry is an information fragment of a bk:Transaction often only naming one party as the other can be implicit in the textual context of the entry. Further information on the temporal (bk:when), spatial (bk:where) dimension of a bk:Transaction can be expressed optionally, as well as a the bk:status of it (e.g. “partly paid”). According to a research question a bk:Transaction can be assigned to a specific context. Every bk:Transaction bk:consistsOf at least one bk:Transfer. A single bk:Transfer describes the action of transferring a bk:Measurable in one direction (bk:from or bk:to). A bk:Measurable is everything that can be quantified and is further divided into bk:EconomicGood (bk:Service and bk:Commodity) and bk:MonetaryValues (bk:Tax and bk:Price) with a information about the currency. Furthermore bk:Measurable is represented by bk:unit (what kind of unit is used), bk:quantity (in which quantity it is measured) and bk:text containing the textfragment of the original source. bk:EconomicGoods can be categorized (what is measured) and can have a bk:Price. A bk:Transfer can be carried out bk:by a bk:Agent (someone takes over the transfer process). When writing it down into the ledger, bk:debit and bk:credit are coded optionally.

Classes

Transaction

Subclass ofE28_Conceptual_Object
DescriptionA financial transaction is an agreement or communication, carried out between a buyer and a seller to exchange an asset.
Usage

TEI


      <div ana="#bk_entry">
        <date ana="#bk_when"when="1828-09-22">22nd Septemper 1828</date> To order upon <name ana="#bk_to">T. Smith</name> for 3/ <measure ana="#bk_money #bk_to"quantity="50"unit="cents">50</measure>
      </div>
    

RDF

<bk:Transaction> bk:consistsOf <bk:Transfer>;
bk:when "1828-09-22";
bk:entry "To order upon T. Smith for 3/ 50".
seeAlsowikidata.org
DomainconsistsOf attestedBy assigned when where transaction status

Transfer

Subclass ofE5_Event
DescriptionA Transfer is the action in which one party cedes property rights to another parties.
Usage

TEI


      <div ana="#bk_entry">
        <measure ana="#bk_money #bk_from"quantity="10"unit="dollars">10$</measure> from <name ana="#bk_from">T. Smith</name> to <name ana="#bk_to">Darius D.</name>
      </div>
    

RDF

<bk:Transfer> bk:transfers <bk:Commodity>;
bk:from <bk:Between>;
bk:to <bk:Between>.
Domaintransfers from to by debit credit
RangeconsistsOf

Between

Subclass ofE28_Conceptual_Object
DescriptionAn abstract class for any concept which can be part of transaction in abstract bookkeeping, connecting bk:from and bk:to.
Usage

TEI


      <name ana="#bk_to">T. Smith</name>
    

RDF

<bk:Transfer> bk:to <bk:Between>. <bk:Between> bk:name "T. Smith".
Domainname
Rangefrom to

Agent

Subclass ofE39_Actor
DescriptionSomeone delivers something for somebody else.
Usage

TEI

 To ax dlvd <name ana="#bk_agent"ref="#pers.1">By Puffer</name> 9/1

RDF

<bk:Transfer> bk:by <bk:Agent>.
Rangeby

TypeAssignment

Subclass ofE17_Type_Assignment
DescriptionAssigns transactions to a context as a scientific interpretation.
Usage

TEI


      <div ana="#bk_entry #bk_assigned">To ax dlvd By Puffer 9/1</div>
    

RDF

<bk:Transaction> bk:assigned <bk:TypeAssignment>.
Rangeassigned

Account

Subclass ofBetween
DescriptionAn account refers to assets, liabilities, income, expenses, and equity, as represented by individual ledger pages, to which changes in value are chronologically recorded with debit and credit entries.
Usage

TEI


      <seg ana="#bk_from #bk_account"ref="#acc_1">Cash Account</seg>
    

RDF

<bk:Account> bk:name "Cash Account".
seeAlsowikidata.org

Group

Subclass ofE74_Group
Between
DescriptionA group of agents involved togehter in a transaction.
Usage

TEI


      <seg ana="#bk_from #bk_group"ref="#group_1">4 farmers and 1 smith</seg> payed a tax for land. 

RDF

<bk:Group> bk:name "4 farmers and 1 smith".

Party

Subclass ofBetween
E39_Actor
DescriptionAn actor in a transaction.
Usage

TEI


      <name ana="#bk_from #bk_party"ref="#person_1">Christopher Pollin</name>
    

RDF

<bk:Party> bk:name "Christopher Pollin".
seeAlsowikidata.org

Measurable

Subclass ofE71_Man-Made_Thing
DescriptionEverything that can be quantified.
Domaintext quantity unit
Rangetransfers

Economic Good

Subclass ofMeasurable
DescriptionAn economic good is a good or service that has a benefit (utility) to society. Also, economic goods have a degree of scarcity and therefore an opportunity cost.
Domainprice categorized
Rangeconverts

Commodity

Subclass ofEconomic Good
E19_Physical_Object
DescriptionA commodity is an economic good
Usage

TEI


      <measure ana="#bk_commodity"commodity="commodity"quantity="1"unit="cow">1 cow</measure>
    
      <measure ana="#bk_commodity"commodity="sugar"quantity="1"unit="lb">1 lb Sugar</measure>
    

RDF

bk_when;
bk_text;
bk_from;
bk_to;
bk_commodity 1690-10-01;
Christopher gives Georg 1 cow ;
Christopher;
Georg;
1 cow
bk_when;
bk_text;
bk_from;
bk_to;
bk_money;
bk_commodity 1690-10-01;
Christopher buys 3 bags rice from Georg for 10 €;
Christopher;
Georg;
10 (€);
3 (bags rice)
seeAlsowikidata.org

Service

Subclass ofE7_Activity
Economic Good
DescriptionA service is a transaction in which no physical goods are transferred from the seller to the buyer.
Usage

TEI


      <measure ana="#bk_service"commodity="work"quantity="3"unit="hours"> cutting trees for 3 hours.</measure>
    
      <seg ana="#bk_service">By work</seg>
    

RDF

bk_whe;
bk_text;
bk_from;
bk_to;
bk_money;
bk_commodity;
2018-10-01;
Christopher buys 3 bags rice from Georg for 10 €;
Christopher;
Georg;
10 (€);
3 (bags rice)
seeAlsowikidata.org

Monetary Value

Subclass ofMeasurable
DescriptionThe amount of value an item or a service has in relation to if it were sold for cash to a willing buyer. A Monetary Value can consist of subtotals, which are monetary values too.
Usage

TEI


      <measure ana="#bk_money"commodity="currency"quantity="1"unit="dollars">1 $</measure>
      <measure ana="#bk_money"commodity="currency"quantity="50"unit="gams.uni-graz.at/currency#cents">50 c</measure>
    

RDF

bk_when;
bk_text;
bk_from;
bk_to;
bk_money;
1808-08-01;
1/4 lb Powder 2/6 2 lb Shot 5/;
Stagville;
William Pettigrew Jr.;
7 (s) 6 (d);
0,25 (lb Powder) 0.33 (lb Shot)
seeAlsowikidata.org
Domaincurrency

Price

Subclass ofMonetary Value
DescriptionThe quantity of payment or compensation given by one party to another in return for one unit of goods or services.
Usage

TEI


      <measure ana="#bk_commodity"commodity="powder"quantity="0.25"unit="lb">1/4 lb Powder</measure> for <measure ana="#bk_price"commodity="currency"quantity="2"unit="shilling">2 s</measure>
    

RDF

<bk:Transfer> bk:transfers <bk:Price>. <bk:Price> bk:from <bk:Between>.
seeAlsowikidata.org
Domainconverts
Rangeprice

Tax

Subclass ofMonetary Value
DescriptionMethod to impose financial charge or other levy upon a taxpayer by a government or functional equivalent.
Usage

TEI


      <measure ana="#bk_tax"commodity="currency"quantity="30"unit="$">paying 30 $ taxes</measure>
    

RDF

<bk:Tax> bk:transfers <bk:Tax>. <bk:Tax;
bk:from <bk:Between>.
seeAlsowikidata.org

Properties

transfers

DescriptionA transfer conveys something. Multiple (at least on) transfers can describe a transaction.
DomainTransfer
RangeMeasurable

from

DescriptionSomething goes away from somebody. An account decreases.
Usage

TEI


      <measure ana="#bk_money #bk_from"commodity="currency"quantity="260"unit="dollars">260 $</measure> from <name ana="#bk_from"ref="org.3">Wollaeger</name> to <name ana="#bk_to"ref="Schlitz">Schlitz</name>
    

RDF

<bk:Transfer> bk:transfers <bk:Measurable>;
bk:from <bk:Between>.
DomainTransfer
RangeBetween

to

DescriptionSomething goes to somebody. An account increases.
Usage

TEI


      <measure ana="#bk_money #bk_to"commodity="currency"quantity="260"unit="dollars">260 $</measure> from <name ana="#bk_from"ref="org.3">Wollaeger</name> to <name ana="#bk_to"ref="Schlitz">Schlitz</name>
    

RDF

<bk:Transfer> bk:transfers <bk:Measurable>;
bk:to <bk:Between>.
DomainTransfer
RangeBetween

consistsOf

DescriptionA transaction consists of a number of transfers.
Usage

TEI

RDF

<bk:Transaction> bk:consistsOf <bk:Transfer>.
DomainTransaction
RangeTransfer

attestedBy

DescriptionA transfer has a physical representation (text) in a source.
Usage

TEI


      <div ana="bk_entry">To ax dlvd By Puffer 9/1</div>
    

RDF

<bk:Transaction> bk:entry "To ax dlvd By Puffer 9/1 1 50".
DomainTransaction
RangeLiteral

assigned

DescriptionAssigns transactions to a specific type or context. This decision is made by a scholar. This can be done in the course of a specific research question. Everything n the @ana not starting with bk_ ist a type assignment
Usage

TEI


      <div ana="#bk_entry #TypeAssignment">To ax dlvd By Puffer 9/1</div>
    

RDF

<bk:Transaction> bk:assigned <bk:TypeAssignment>.
DomainTransaction
RangeTypeAssignment

by

DescriptionA transfer can be carried out by an agent.
Usage

TEI

 To ax dlvd <name ana="#bk_Agent"ref="pers.1">By Puffer</name> 9/1 

RDF

<bk:Transfer> bk:by <bk:Agent>.
DomainTransfer
RangeAgent

price

DescriptionA bk:EconomicGood can have a bk:Price.
Usage

TEI


      <measure ana="#bk_price"quantity="5"unit="dollar">5 $</measure>
    

RDF

<bk:EconomicGood> bk:price <bk:Price>.
DomainEconomic Good
RangePrice

converts

DescriptionA bk:Price converts a bk:EconomicGood. (inverse of bk:price)
DomainPrice
RangeEconomic Good

text

Descriptionthe textual representation of an entitiy.
Usage

TEI


      <measure ana="#bk_service">5 hours of work</measure>
    

RDF

<Service> bk:text "5 hours of work".
DomainMeasurable
RangeLiteral

debit

DescriptionMarks an bk:Transfer as a Transfer to a credit account. The money obtained with the credits is destined as debit in transaction accountsm like assets.
Usage

TEI


      <name ana="#bk_to #bk_debit"ref="#debitAccount.1">Cash Account</name>
    

RDF

<bk:Transfer> bk:debit "true".
seeAlsowikidata.org
DomainTransfer
Rangeboolean

credit

DescriptionMarks an bk:Transfer as a transfer on the credit account. The sources for spending money in transaction account is credit, like liabilities.
Usage

TEI


      <name ana="#bk_to #bk_credit"ref="11833">Credit Account</name>
    

RDF

<bk:Transfer> bk:credit "true".
seeAlsowikidata.org
DomainTransfer
Rangeboolean

currency

DescriptionA bk:MonetaryValue has a currency (text or URI)
Usage

TEI


      <measure ana="#bk_price"commodity="currency"quantity="2"unit="shilling">2 s</measure>
    

RDF

<bk:MonetaryValue> bk:currency "shilling"
seeAlsowikidata.org
DomainMonetary Value
RangeLiteral

categorized

DescriptionA commodity or service can be categorized.
Usage

TEI


      <measure ana="#bk_commodity"commodity="wood"quantity="10"unit="sticks">10 wooden sticks</measure>
    
      <measure ana="#bk_service"commodity="cutting"quantity="2"unit="hours">cutting sticks for two hours</measure>
    

RDF

<bk:Commodity> bk:unit "sticks";
bk:quantity "10";
bk:categorized "wood".
<bk:Commodity> bk:unit "cutting";
bk:quantity "2";
bk:categorized "hours".
seeAlsowikidata.org
DomainEconomic Good
RangeLiteral

quantity

DescriptionA measurable is countable.
Usage

TEI


      <measure ana="#bk_money"quantity="20"unit="dollar">20 $</measure>
    

RDF

<bk:Money> bk:unit "dollars";
bk:quantity "30";
bk:text "thirty dollars".
seeAlsowikidata.org
DomainMeasurable
Rangedecimal

unit

DescriptionA Measurable has a unit.
Usage

TEI


      <measure ana="#bk_service"quantity="5"unit="hours">5 h work</measure>
    
      <measure ana="#bk_money"quantity="20"unit="dollar">20 $</measure>
    

RDF

<bk:Money> bk:unit "dollar".
<bk:Commodity> bk:unit <https://www.wikidata.org/wiki/Q11570>.
seeAlsowikidata.org
DomainMeasurable
RangeLiteral

when

DescriptionA bk:Transaction can be related to a date, which can is the date of transaction
Usage

TEI


      <date ana="#bk_when"when="1750-07-10">10. July 1750</date>
    

RDF

<bk:Transaction> bk:when "1750-06-10".
DomainTransaction
RangedateTime

where

DescriptionA Transaction can be related to a place.
Usage

TEI


      <placeName ana="#bk_where">Graz</placeName>
    

RDF

<bk:Transaction> bk:where "Graz".
<bk:Transaction> bk:where <http://www.geonames.org/2778067>.
DomainTransaction
RangeLiteral

name

DescriptionGives a Party or an Account a name.
Usage

TEI


      <name ana="#bk_to"ref="LMWcash"type="account">cash</name>
    
      <persName ana="#bk_from"ref="pers.1">Darius Drake</persName>
    

RDF

<bk:Account> bk:name "Cash Account".
<bk:Party> bk:name "Darius Drake".
seeAlsowikidata.org
DomainBetween
RangeLiteral

transaction status

DescriptionSpecifies the status of a transaction.
Usage

TEI


      <seg ana="#bk_status">in full</seg>
    
      <seg ana="#bk_status">pp.</seg>
    
      <seg ana="#bk_status">settled</seg>
    

RDF

<bk:Transaction> bk:status "pp.".
<bk:Transaction> bk:status "in full".
<bk:Transaction> bk:status "settled".
DomainTransaction
RangeLiteral

Visualisation