Accounting

Roles: ledger, entry, balance, debit, credit, account, audit, reconciliation, deficit, surplus

The systematic recording, classifying, and summarizing of financial transactions. As a source domain, accounting foregrounds the idea that every event leaves a trace in a permanent record, that what goes in must be balanced by what goes out, and that hidden discrepancies will eventually surface under audit. Structurally productive because it separates the event from its record, implies that unacknowledged debts compound over time, and treats reconciliation as a process of making the record match reality.

As Source Frame (1)