495 lines
17 KiB
HTML
495 lines
17 KiB
HTML
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<head>
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<title>The Models of Accounting</title>
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<!-- 2013-11-25 Mon 22:56 -->
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<script type="text/javascript">
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/*
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@licstart The following is the entire license notice for the
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JavaScript code in this tag.
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Copyright (C) 2012 Free Software Foundation, Inc.
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The JavaScript code in this tag is free software: you can
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redistribute it and/or modify it under the terms of the GNU
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General Public License (GNU GPL) as published by the Free Software
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Foundation, either version 3 of the License, or (at your option)
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any later version. The code is distributed WITHOUT ANY WARRANTY;
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without even the implied warranty of MERCHANTABILITY or FITNESS
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FOR A PARTICULAR PURPOSE. See the GNU GPL for more details.
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As additional permission under GNU GPL version 3 section 7, you
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may distribute non-source (e.g., minimized or compacted) forms of
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section 4, provided you include this license notice and a URL
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through which recipients can access the Corresponding Source.
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@licend The above is the entire license notice
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for the JavaScript code in this tag.
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*/
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/*]]>*///-->
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</script>
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</head>
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<body>
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<div id="content">
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<h1 class="title">The Models of Accounting</h1>
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<div id="table-of-contents">
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<h2>Table of Contents</h2>
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<div id="text-table-of-contents">
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<ul>
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<li><a href="#sec-1">1. Models</a>
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<ul>
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<li><a href="#sec-1-1">1.1. Account</a></li>
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<li><a href="#sec-1-2">1.2. Entry</a></li>
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<li><a href="#sec-1-3">1.3. Change</a></li>
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<li><a href="#sec-1-4">1.4. Reports</a></li>
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</ul>
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</li>
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<li><a href="#sec-2">2. The Unix philosophy</a>
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<ul>
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<li><a href="#sec-2-1">2.1. Rule of Modularity</a></li>
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<li><a href="#sec-2-2">2.2. Rule of Clarity</a></li>
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<li><a href="#sec-2-3">2.3. Rule of Composition</a></li>
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<li><a href="#sec-2-4">2.4. Rule of Separation</a></li>
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<li><a href="#sec-2-5">2.5. Rule of Simplicity</a></li>
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<li><a href="#sec-2-6">2.6. Rule of Parsimony</a></li>
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<li><a href="#sec-2-7">2.7. Rule of Transparency</a></li>
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<li><a href="#sec-2-8">2.8. Rule of Robustness</a></li>
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<li><a href="#sec-2-9">2.9. Rule of Representation</a></li>
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<li><a href="#sec-2-10">2.10. Rule of Least Surprise</a></li>
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<li><a href="#sec-2-11">2.11. Rule of Silence</a></li>
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<li><a href="#sec-2-12">2.12. Rule of Repair</a></li>
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<li><a href="#sec-2-13">2.13. Rule of Economy</a></li>
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<li><a href="#sec-2-14">2.14. Rule of Generation</a></li>
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<li><a href="#sec-2-15">2.15. Rule of Optimization</a></li>
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<li><a href="#sec-2-16">2.16. Rule of Diversity</a></li>
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<li><a href="#sec-2-17">2.17. Rule of Extensibility</a></li>
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</ul>
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</li>
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</ul>
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</div>
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</div>
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<div id="outline-container-sec-1" class="outline-2">
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<h2 id="sec-1"><span class="section-number-2">1</span> Models</h2>
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<div class="outline-text-2" id="text-1">
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<p>
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My idea is to write this system in Python, using SQLAlchemy for
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persistent storage.
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</p>
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<p>
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The following subsections are the models that I think apply to a
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bare-bone accounting API. The word "Model" is borrowed from
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SQLAlchemy where a Model is an abstraction of an SQL database table.
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</p>
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<p>
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Each of the subsections present the attributes of the model, in SQL
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these would be "fields".
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</p>
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<p>
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My choice of SQLAlchemy and SQL is because of familiarity [from
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mediagoblin, talkatv, [proprietary] projects] and that transactions,
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accounts both have strong relations inbetween.
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</p>
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</div>
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<div id="outline-container-sec-1-1" class="outline-3">
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<h3 id="sec-1-1"><span class="section-number-3">1.1</span> Account</h3>
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<div class="outline-text-3" id="text-1-1">
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<ul class="org-ul">
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<li>Unique ID
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</li>
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<li>Name
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</li>
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<li>Parent ID, for hierarchical account structures
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</li>
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</ul>
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</div>
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</div>
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<div id="outline-container-sec-1-2" class="outline-3">
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<h3 id="sec-1-2"><span class="section-number-3">1.2</span> Entry</h3>
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<div class="outline-text-3" id="text-1-2">
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<ul class="org-ul">
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<li>Unique ID
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</li>
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<li>Summary, descriptive summary of the Changes herein
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</li>
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<li>Timestamp
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</li>
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</ul>
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<p>
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Represents a series of transactions(Changes) between different
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accounts. The sum of the transactions must be 0.
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</p>
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</div>
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</div>
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<div id="outline-container-sec-1-3" class="outline-3">
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<h3 id="sec-1-3"><span class="section-number-3">1.3</span> Change</h3>
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<div class="outline-text-3" id="text-1-3">
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<ul class="org-ul">
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<li>Unique ID
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</li>
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<li>Entry ID
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</li>
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<li>Account ID
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</li>
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<li>Value, fixed-precision value between -Infinity..+Infinity
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</li>
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</ul>
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<p>
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This model represents a change in an Account's value.
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</p>
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<p>
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TODO: multi-currency
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</p>
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</div>
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</div>
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<div id="outline-container-sec-1-4" class="outline-3">
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<h3 id="sec-1-4"><span class="section-number-3">1.4</span> Reports</h3>
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</div>
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</div>
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<div id="outline-container-sec-2" class="outline-2">
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<h2 id="sec-2"><span class="section-number-2">2</span> The Unix philosophy</h2>
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<div class="outline-text-2" id="text-2">
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<p>
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Included for reference from
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<a href="http://en.wikipedia.org/wiki/Unix_philosophy#Eric_Raymond.E2.80.99s_17_Unix_Rules">http://en.wikipedia.org/wiki/Unix_philosophy#Eric_Raymond.E2.80.99s_17_Unix_Rules</a>
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</p>
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</div>
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<div id="outline-container-sec-2-1" class="outline-3">
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<h3 id="sec-2-1"><span class="section-number-3">2.1</span> Rule of Modularity</h3>
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<div class="outline-text-3" id="text-2-1">
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<p>
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Developers should build a program out of simple parts connected by
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well defined interfaces, so problems are local, and parts of the
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program can be replaced in future versions to support new
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features. This rule aims to save time on debugging code that is
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complex, long, and unreadable.
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</p>
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</div>
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</div>
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<div id="outline-container-sec-2-2" class="outline-3">
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<h3 id="sec-2-2"><span class="section-number-3">2.2</span> Rule of Clarity</h3>
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<div class="outline-text-3" id="text-2-2">
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<p>
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Developers should write programs as if the most important
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communication is to the developer, including him- or herself, who
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will read and maintain the program rather than the computer. This
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rule aims to make code readable and comprehensible for whomever
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works on the code in future.
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</p>
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</div>
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</div>
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<div id="outline-container-sec-2-3" class="outline-3">
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<h3 id="sec-2-3"><span class="section-number-3">2.3</span> Rule of Composition</h3>
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<div class="outline-text-3" id="text-2-3">
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<p>
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Developers should write programs that can communicate easily with
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other programs. This rule aims to allow developers to break down
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projects into small, simple programs rather than overly complex
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monolithic programs.
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</p>
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</div>
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</div>
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<div id="outline-container-sec-2-4" class="outline-3">
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<h3 id="sec-2-4"><span class="section-number-3">2.4</span> Rule of Separation</h3>
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<div class="outline-text-3" id="text-2-4">
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<p>
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Developers should separate the mechanisms of the programs from the
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policies of the programs; one method is to divide a program into a
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front-end interface and back-end engine that interface communicates
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with. This rule aims to let policies be changed without
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destabilizing mechanisms and consequently reducing the number of
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bugs.
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</p>
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</div>
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</div>
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<div id="outline-container-sec-2-5" class="outline-3">
|
|||
|
|
<h3 id="sec-2-5"><span class="section-number-3">2.5</span> Rule of Simplicity</h3>
|
|||
|
|
<div class="outline-text-3" id="text-2-5">
|
|||
|
|
<p>
|
|||
|
|
Developers should design for simplicity by looking for ways to
|
|||
|
|
break up program systems into small, straightforward cooperating
|
|||
|
|
pieces. This rule aims to discourage developers’ affection for
|
|||
|
|
writing “intricate and beautiful complexities” that are in reality
|
|||
|
|
bug prone programs.
|
|||
|
|
</p>
|
|||
|
|
</div>
|
|||
|
|
</div>
|
|||
|
|
|
|||
|
|
<div id="outline-container-sec-2-6" class="outline-3">
|
|||
|
|
<h3 id="sec-2-6"><span class="section-number-3">2.6</span> Rule of Parsimony</h3>
|
|||
|
|
<div class="outline-text-3" id="text-2-6">
|
|||
|
|
<p>
|
|||
|
|
Developers should avoid writing big programs. This rule aims to
|
|||
|
|
prevent overinvestment of development time in failed or suboptimal
|
|||
|
|
approaches caused by the owners of the program’s reluctance to
|
|||
|
|
throw away visibly large pieces of work. Smaller programs are not
|
|||
|
|
only easier to optimize and maintain; they are easier to delete
|
|||
|
|
when deprecated.
|
|||
|
|
</p>
|
|||
|
|
</div>
|
|||
|
|
</div>
|
|||
|
|
|
|||
|
|
<div id="outline-container-sec-2-7" class="outline-3">
|
|||
|
|
<h3 id="sec-2-7"><span class="section-number-3">2.7</span> Rule of Transparency</h3>
|
|||
|
|
<div class="outline-text-3" id="text-2-7">
|
|||
|
|
<p>
|
|||
|
|
Developers should design for visibility and discoverability by
|
|||
|
|
writing in a way that their thought process can lucidly be seen by
|
|||
|
|
future developers working on the project and using input and output
|
|||
|
|
formats that make it easy to identify valid input and correct
|
|||
|
|
output. This rule aims to reduce debugging time and extend the
|
|||
|
|
lifespan of programs.
|
|||
|
|
</p>
|
|||
|
|
</div>
|
|||
|
|
</div>
|
|||
|
|
|
|||
|
|
<div id="outline-container-sec-2-8" class="outline-3">
|
|||
|
|
<h3 id="sec-2-8"><span class="section-number-3">2.8</span> Rule of Robustness</h3>
|
|||
|
|
<div class="outline-text-3" id="text-2-8">
|
|||
|
|
<p>
|
|||
|
|
Developers should design robust programs by designing for
|
|||
|
|
transparency and discoverability, because code that is easy to
|
|||
|
|
understand is easier to stress test for unexpected conditions that
|
|||
|
|
may not be foreseeable in complex programs. This rule aims to help
|
|||
|
|
developers build robust, reliable products.
|
|||
|
|
</p>
|
|||
|
|
</div>
|
|||
|
|
</div>
|
|||
|
|
|
|||
|
|
<div id="outline-container-sec-2-9" class="outline-3">
|
|||
|
|
<h3 id="sec-2-9"><span class="section-number-3">2.9</span> Rule of Representation</h3>
|
|||
|
|
<div class="outline-text-3" id="text-2-9">
|
|||
|
|
<p>
|
|||
|
|
Developers should choose to make data more complicated rather than
|
|||
|
|
the procedural logic of the program when faced with the choice,
|
|||
|
|
because it is easier for humans to understand complex data compared
|
|||
|
|
with complex logic. This rule aims to make programs more readable
|
|||
|
|
for any developer working on the project, which allows the program
|
|||
|
|
to be maintained.
|
|||
|
|
</p>
|
|||
|
|
</div>
|
|||
|
|
</div>
|
|||
|
|
|
|||
|
|
<div id="outline-container-sec-2-10" class="outline-3">
|
|||
|
|
<h3 id="sec-2-10"><span class="section-number-3">2.10</span> Rule of Least Surprise</h3>
|
|||
|
|
<div class="outline-text-3" id="text-2-10">
|
|||
|
|
<p>
|
|||
|
|
Developers should design programs that build on top of the
|
|||
|
|
potential users' expected knowledge; for example, ‘+’ should always
|
|||
|
|
mean addition in a calculator program. This rule aims to encourage
|
|||
|
|
developers to build intuitive products that are easy to use.
|
|||
|
|
</p>
|
|||
|
|
</div>
|
|||
|
|
</div>
|
|||
|
|
|
|||
|
|
<div id="outline-container-sec-2-11" class="outline-3">
|
|||
|
|
<h3 id="sec-2-11"><span class="section-number-3">2.11</span> Rule of Silence</h3>
|
|||
|
|
<div class="outline-text-3" id="text-2-11">
|
|||
|
|
<p>
|
|||
|
|
Developers should design programs so that they do not print
|
|||
|
|
unnecessary output. This rule aims to allows other programs and
|
|||
|
|
developers to pick out the information they need from a program's
|
|||
|
|
output without having to parse verbosity.
|
|||
|
|
</p>
|
|||
|
|
</div>
|
|||
|
|
</div>
|
|||
|
|
|
|||
|
|
<div id="outline-container-sec-2-12" class="outline-3">
|
|||
|
|
<h3 id="sec-2-12"><span class="section-number-3">2.12</span> Rule of Repair</h3>
|
|||
|
|
<div class="outline-text-3" id="text-2-12">
|
|||
|
|
<p>
|
|||
|
|
Developers should design programs that fail in a manner that is
|
|||
|
|
easy to localize and diagnose or in other words “fail
|
|||
|
|
noisily”. This rule aims to prevent incorrect output from a program
|
|||
|
|
from becoming an input and corrupting the output of other code
|
|||
|
|
undetected.
|
|||
|
|
</p>
|
|||
|
|
</div>
|
|||
|
|
</div>
|
|||
|
|
|
|||
|
|
<div id="outline-container-sec-2-13" class="outline-3">
|
|||
|
|
<h3 id="sec-2-13"><span class="section-number-3">2.13</span> Rule of Economy</h3>
|
|||
|
|
<div class="outline-text-3" id="text-2-13">
|
|||
|
|
<p>
|
|||
|
|
Developers should value developer time over machine time, because
|
|||
|
|
machine cycles as of the year 2013 are relatively inexpensive
|
|||
|
|
compared to prices in the 1970s. This rule aims to reduce
|
|||
|
|
development costs of projects.
|
|||
|
|
</p>
|
|||
|
|
</div>
|
|||
|
|
</div>
|
|||
|
|
|
|||
|
|
<div id="outline-container-sec-2-14" class="outline-3">
|
|||
|
|
<h3 id="sec-2-14"><span class="section-number-3">2.14</span> Rule of Generation</h3>
|
|||
|
|
<div class="outline-text-3" id="text-2-14">
|
|||
|
|
<p>
|
|||
|
|
Developers should avoid writing code by hand and instead write
|
|||
|
|
abstract high-level programs that generate code. This rule aims to
|
|||
|
|
reduce humans errors and save time.
|
|||
|
|
</p>
|
|||
|
|
</div>
|
|||
|
|
</div>
|
|||
|
|
|
|||
|
|
<div id="outline-container-sec-2-15" class="outline-3">
|
|||
|
|
<h3 id="sec-2-15"><span class="section-number-3">2.15</span> Rule of Optimization</h3>
|
|||
|
|
<div class="outline-text-3" id="text-2-15">
|
|||
|
|
<p>
|
|||
|
|
Developers should prototype software before polishing it. This rule
|
|||
|
|
aims to prevent developers from spending too much time for marginal
|
|||
|
|
gains.
|
|||
|
|
</p>
|
|||
|
|
</div>
|
|||
|
|
</div>
|
|||
|
|
|
|||
|
|
<div id="outline-container-sec-2-16" class="outline-3">
|
|||
|
|
<h3 id="sec-2-16"><span class="section-number-3">2.16</span> Rule of Diversity</h3>
|
|||
|
|
<div class="outline-text-3" id="text-2-16">
|
|||
|
|
<p>
|
|||
|
|
Developers should design their programs to be flexible and
|
|||
|
|
open. This rule aims to make programs flexible, allowing them to be
|
|||
|
|
used in other ways than their developers intended.
|
|||
|
|
</p>
|
|||
|
|
</div>
|
|||
|
|
</div>
|
|||
|
|
|
|||
|
|
<div id="outline-container-sec-2-17" class="outline-3">
|
|||
|
|
<h3 id="sec-2-17"><span class="section-number-3">2.17</span> Rule of Extensibility</h3>
|
|||
|
|
<div class="outline-text-3" id="text-2-17">
|
|||
|
|
<p>
|
|||
|
|
Developers should design for the future by making their protocols
|
|||
|
|
extensible, allowing for easy plugins without modification to the
|
|||
|
|
program's architecture by other developers, noting the version of
|
|||
|
|
the program, and more. This rule aims to extend the lifespan and
|
|||
|
|
enhance the utility of the code the developer writes.
|
|||
|
|
</p>
|
|||
|
|
</div>
|
|||
|
|
</div>
|
|||
|
|
</div>
|
|||
|
|
</div>
|
|||
|
|
<div id="postamble" class="status">
|
|||
|
|
<p class="author">Author: Joar Wandborg</p>
|
|||
|
|
<p class="date">Created: 2013-11-25 Mon 22:56</p>
|
|||
|
|
<p class="creator"><a href="http://www.gnu.org/software/emacs/">Emacs</a> 24.3.1 (<a href="http://orgmode.org">Org</a> mode 8.0.6)</p>
|
|||
|
|
<p class="xhtml-validation"><a href="http://validator.w3.org/check?uri=referer">Validate XHTML 1.0</a></p>
|
|||
|
|
</div>
|
|||
|
|
</body>
|
|||
|
|
</html>
|