The main source of financial reporting is the main accounts. The components of financial reporting are a balance sheet, income statement, trial balance, cash flow, and so on. The normal scenario is that the main account's balances do not mean much when it comes to analysis. This is because the balance sheet account is a total of the posted transactions' amounts, and it is required to be able to dig into this total breakdown. In other words, it provides us with information on how this amount is allocated, for example, among business units and departments. This allocation gives the lowest level of analysis to break down the same balance for a main account by more than one dimensional perspective.

The following diagram shows the financial dimension allocation for the Main Account:

Financial dimensions provide us with a deeper analysis of the transactions posted on the general ledger accounts, where the financial dimension gives the controller...