Exercise No. 22: Cost and Income Categories as Specializations
Transfer the following verbal description into an ERM
a) Accounts (Acc-#) are hierarchically classified to an account structure. Each account is assigned exactly to a consolidated higher account (e.g. the receivable accounts of all domestic customers are consolidated to one account: "Receivables Domestic").
b) There are nominal accounts and real accounts.
c) A nominal account can either be a cost account (CAcc-#) or an income account (IAcc-#).