Thinking·OS

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Double-entry bookkeeping is part of Accounting. Activate to inspect this relation.Accounting applies to Financial market. Activate to inspect this relation.Double-entry bookkeeping depends on Accounting equation. Activate to inspect this relation.Double-entry bookkeeping is part of General ledger. Activate to inspect this relation.General ledger enables Trial balance. Activate to inspect this relation.Trial balance precedes Balance sheet. Activate to inspect this relation.Trial balance precedes Income statement. Activate to inspect this relation.Balance sheet models Accounting equation. Activate to inspect this relation.Accrual accounting influences Income statement. Activate to inspect this relation.Depreciation influences Income statement. Activate to inspect this relation.Accounts receivable is part of Balance sheet. Activate to inspect this relation.Accounts receivable is derived from Accrual accounting. Activate to inspect this relation.Cash flow statement is derived from General ledger. Activate to inspect this relation.Financial audit applies to Balance sheet. Activate to inspect this relation.Cost accounting influences Income statement. Activate to inspect this relation.General ledgerTrial balanceDouble-entry bookkeepingCash flow statementBalance sheetIncome statementAccountingAccounting equationAccounts receivableFinancial auditAccrual accountingDepreciationCost accountingFinancial market
Relationship types
Legend
  • Focused concept
  • Connected concept
  • Arrow points from cause / source to effect / target
  • A line with no arrow is a two-way relationship
  • Node colour marks the concept’s primary discipline
14 concepts15 relationships3 disciplines6 relation families

General ledger

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At a glance

The general ledger is the central record that holds all of an entity's financial accounts and balances.

Disciplines
Accounting
Role in the graph
Connector
Relationships
3 · 3 relation families

Insights from this view

Structural observations about the concepts shown here — descriptions of this graph, not claims about the world.

  • This view connects 3 disciplines: Accounting, Economics, Finance.
  • Accounting is a bridge concept — viewed here through Accounting, Finance.
  • The connections here span 6 relation families.

Relationships as a list

The focused concept’s relationships. Pick another concept in the graph above to update this list.

Explore through a different lens

A lens is a deterministic projection of the graph. Pick a discipline, thinking pattern or journey to reframe the whole view.

By discipline

ChemistryBiologyPhysicsMathematicsComputer ScienceGeologyMineralogyEconomics

By thinking pattern

Bayesian updatingCause and effectCompoundingConservationConstraintsDefense in depthDiffusion & spreadEmergenceEnergy transformationEntropy & irreversibilityEquilibriumFeedback loopIncentivesInformationLevels & hierarchyModularityNetworksOptimizationOscillationProbabilityRecursion & self-similarityScaleSignal vs noiseSource–pathway–receptorStocks and flowsSymmetry & invarianceThresholds & tipping pointsTrade-offsTriangulationVariation & selectionWaves

By journey

From a Leaf to the ClimateWhy Music Moves UsHow Machines LearnReasoning about a Leaf and the Climate

Concept collections

Concept collections are curated lenses onto the fabric — themed sets of ideas that recur across disciplines. They are not journeys; they are a way to read the graph.

About this view

What this is

Start from one concept and expand outward. The view never shows everything at once — click a node to refocus, filter by relationship type, or switch to an accessible list.

One fabric

3750 concepts and 5051 typed relations form one connected component — no isolated silo.

How to read it

Focus a concept, or apply a lens (discipline, mental model, journey) to see only the threads that matter.