Finance and Accounting Business Data Model: AI-Ready Edition

The Finance and Accounting Business Data Model: AI-Ready Edition is for architects and transformation leads in financial services firms who need to know what information finance work runs on before an AI agent touches it. It covers 16 subject areas, 112 entities, 649 key attributes and 357 relationships. Every entity and key attribute is classified for sensitivity, with the AI uses and data-quality requirements an agent depends on. It is the data-model part of Business Architecture for Finance and Accounting: AI Transformation Blueprint, sold on its own.

What's Inside

The same model comes in three files: the full model in Word, a workbook to filter and extend, and a guide to the scales and the license.

• 16 subject areas and 112 entities, each with a definition, its typical system of record, sensitivity class, AI uses and data-quality requirements
• 649 key attributes with sensitivity and AI relevance, and 357 relationships with cardinality
• Under each entity, the capabilities that need it and the agents that read it, by name and ID
• The data and information items of the earlier edition of this model, each mapped to the entity that now holds it
• The Business Data Model (Word): every subject area and entity in full
• The workbook (Excel): subject areas, entities, attributes and relationships in sheets you can filter and extend
• The guide (Word): the scales the model refers to, the data foundation, and the license
• Free corrections, and new versions free for 180 days

Every file names your organization and carries your license ID.

The 16 Subject Areas

The 112 entities are grouped into 16 subject areas. The list gives what each holds and how many entities it has.

• Organization & Ledger Structure (8 entities): The legal, management and account structures every finance transaction is recorded against: legal entities, business units, cost and profit centers, the chart of accounts, the fiscal calendar and currencies.
• Journals & Balances (7 entities): Journal entries, their lines, accruals, period balances, trial balances, account reconciliations and the audit trail.
• Customers & Receivables (10 entities): Customer accounts, credit profiles, invoices, credit notes, payments, remittances, disputes, collection activity and open balances.
• Suppliers & Payables (8 entities): Supplier accounts and bank details, purchase order and goods receipt references, supplier invoices, matching exceptions, payment runs and payments.
• Employee Spend & Payroll (6 entities): Employee expense reports and lines, corporate card transactions, and the finance side of payroll: the payroll journal, net pay payments and remittances of withholdings.
• Assets, Leases & Projects (5 entities): Fixed assets and their depreciation books, lease contracts, capital projects and projects or grants.
• Revenue & Costing (8 entities): Customer contracts, performance obligations and revenue schedules, products and services with their standard costs, cost allocation rules, inventory items and inventory valuation.
• Planning & Performance (7 entities): Plan versions, budgets, forecasts, KPI definitions, variance explanations, business cases and capital requests.
• Treasury (8 entities): Bank accounts, bank transactions, daily cash positions, cash forecasts, debt, investments, hedges and financial counterparties.
• Tax (6 entities): Tax registrations, tax rates and rules, the tax provision, tax returns, intercompany pricing agreements and tax audit cases.
• Intercompany & Consolidation (3 entities): Intercompany transactions, consolidation packages submitted by each entity, and elimination entries.
• Reporting & Disclosure (6 entities): Financial statements and their lines, disclosure notes, management reports, statutory filings and sustainability metrics.
• Risk, Control & Audit (11 entities): Risks, internal controls, control tests and deficiencies, audit engagements and findings, fraud cases, insurance policies and claims, compliance obligations and finance policy documents.
• Corporate Development & Investor Relations (7 entities): Deals, valuations, synergy targets, investors, investor interactions, shareholder register entries and published financial guidance.
• Finance Operations & Systems (6 entities): Finance service requests, system users, access roles and rights, system configuration, integrations and supporting documents.
• AI & Digital Labor Governance (6 entities): The registry of AI systems and agents used in finance, the log of every agent action, records of AI-informed decisions, model validation records and human review records.

Who Uses It

Data owners and stewards, data architects, and AI and analytics engineers who need to know what an agent may read, how sensitive it is and how good it must be first; and business architects who link capabilities to data.

How It Fits With the Other Products

The capabilities named under each entity are defined in the Finance and Accounting Capability Model: AI-Ready Edition. The agents are specified in Business Architecture for Finance and Accounting: AI Transformation Blueprint, which contains this data model and adds the value streams, use cases, controls, an operating model and a roadmap. The Finance and Accounting Value Streams are sold on their own too.