1. 1 Chart of accounts is decomposed into its various parts G/L account dimension G/L organization dimension General Ledger example G/L organization key G/L center name G/L center number Department name Department number Division name Business unit name Company name G/L organization G/L account key G/L account name G/L account category G/L account type G/L account A fixed-depth hierarchy that is implemented with separate attributes If it were a ragged hierarchy then a bridge table would be necessary

2. 2 Text example also suggests multiple sets of books may be supported. Hence the G/L dimension General Ledger example G/L key G/L book name G/L

3. 3 Figure 7.1 G/L periodic snapshot – captures the status of the accounts at specific times. General Ledger example G/L key G/L book name G/L organization key G/L center name G/L center number Department name Department number Division name Business unit name Company name G/L organization G/L G/L account key G/L account name G/L account category G/L account type G/L account Accounting Period key Accounting Period number Accounting Period description Accounting Period Fiscal Year Accounting Period Balance amount Debit amount Credit amount Net change amount G/L snapshot