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Transaction = transaction; } 1PEG +•XG CFFGF GPVTKGU VQ VJG VTCPUCEVKQP + ECP VJGP RQUV VJG VTCPUCEVKQP  class AccountingTransaction... 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...

GIIGF! date = date; } 5Q YKVJ VJKU GZCORNG + JCXG QPG FCVG HQT VJG YJQNG VTCPUCEVKQP 6JKU YQWNFP•V JCP FNG O[ QNF $TKVKUJ DCPM DWV KV OCMGU VJKPIU C VCF UKORNGT VQ GZRNCKP 6JG CFF OGVJQF CFFU GPVTKGU VQ VJG VTCPUCEVKQP RTQXKFKPI VJG VTCPUCEVKQP JCUP•V CNTGCF[ DGGP RQUVGF class Transaction... add(new Entry (amount, date, account, this)); } +P VJKU ECUG +•O WUKPI C FKHHGTGPV GPVT[ ENCUU VQ RTGUGTXG DK FKTGEVKQPCN CUUQEKCVKQPU DGVYGGP VJG GPVT[ CPF DQVJ VJG VTCPUCEVKQP CPF VJG CEEQWPV 'PVTKGU CTG KOOWVCDNG YJKEJ OCMGU KV OWEJ GCUKGT VQ FGCN YKVJ OCKPVCKPKPI VJG VYQ YC[ NKPMU class Entry...

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...

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Accounting Patterns Fowler


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