#method_of_accounting__accounting__accounting_system  a bookkeeper's chronological list of related debits and credits of a business; forms part of a ledger of accounts
  subtype:  #control_account  #ledger_entry  #credit_side  #debit_side {#accrual_basis #cash_basis}  #pooling_of_interest  #audited_account  #limited_review
  member of:  #leger
  supertype:  #register.record  a book in which names and transactions are listed
     supertype:  #record.document  a document that can serve as legal evidence of a transaction; "they could find no record of the purchase"
        supertype:  #document.communication  a written account of ownership or obligation
           supertype:  #communication  something that is communicated between people or groups
              supertype:  pm#description_content/medium/container__descriptioncontent/medium/container
                 supertype:  pm#non_spatial_object_that_is_not_an_attribute_or_quality_or_measure
                    supertype:  pm#non_spatial_object__nonspatialobject  abstraction or description content/medium/container (a description medium that has some spatial feature is both instance of sumo#object and pm#non_spatial_object
                       supertype:  pm#entity  something that can be "involved" in a situation
                          supertype:  pm#thing__something___T__t___3D_or_4D_thing_or_anything_else  any category (type or individual) is instance of this type; any type is also a subtype of this type
                       supertype:  cyc#intangible  The collection of things that are not physical -- are not made of, or encoded in, matter. Every cyc#Collection is a cyc#intangible (even if its instances are tangible), and so are some cyc#individuals.  Caution: do not confuse `tangibility' with `perceivability' -- humans can perceive light even though it's intangible--at least in a sense.
                          supertype:  cyc#partially_intangible__partiallyintangible  The collection of things that either are wholly intangible (see cyc#Intangible) or have at least one intangible (i.e. immaterial) part (see cyc#intangibleParts). This includes intangible individuals, such as instances of cyc#Number-General  or cyc#Agreement, as well as non-individuals (all of which are intangible), i.e. instances of cyc#SetOrCollection.  It also includes things that have both tangible and intangible components (see cyc#CompositeTangibleAndIntangibleObject),  such as a printed copy of a newspaper (as its information content is intangible) or a person (as her mental states are intangible).
                             supertype:  pm#thing__something___T__t___3D_or_4D_thing_or_anything_else  any category (type or individual) is instance of this type; any type is also a subtype of this type
              supertype:  #social_relation  a relation between living organisms (especially between people)
                 supertype:  #relation  an abstraction belonging to or characteristic of two entities or parts together
                    supertype:  pm#thing_that_can_be_seen_as_a_relation  usable as relation type
                       supertype:  pm#thing_playing_some_role  category to classify things according to roles/viewpoints; classification under this category is application-dependant
                          supertype:  pm#thing__something___T__t___3D_or_4D_thing_or_anything_else  any category (type or individual) is instance of this type; any type is also a subtype of this type

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