arapXML
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The arapXML specification ended at v. 0.87.  It is replaced by the General Ledger Information Entities (GLIEs)  metamodel, a syntax-neutral ebXML approach that supports other implementations as well as this XML)
GLTransactionSet  contains elements
  1. ledger 
  2. ledgerDate 
  3. batchDoc 
  4. controlTotal  and
  5. GLTransaction
GLtransaction  contains elements
 1.  transactionId 
 2.  transactionDoc 
 3.  transactionDate 
 4.  period 
 5.  transactionDescription 
 6.  originalLedger 
 7.  originalTransactionId 
 8.  groupId 
 9.  fiscalType 
 10. transactionJournalType 
 11. isPosted 
 12. isSummary  and 
 13. GLEntry 
GLentry ...contains elements
1. transactionId 
2. entryId 
3. entryDate 
4. entryJournalType 
5. GLaccount 
6. amount 
7. debitOrCredit 
8. entryDescription 
9. entryDoc 
10. taxType 
11. ledgerUser 
12. orgUnit 
13. party 
14. partysUser 
15. partysDoc 
16. settlementMethod 
17. terms 
18. transition 
19. isCleared 
20. productOrService 
21. productQuantity 
22. productMeasure 
23. location 
24. project 
25. job 
26. costCenter 
27. employee 
28. fund 
29. blob 
30. otherCode 
        conceptual model of an ArapXML instance:
GLTransactionSet
GLTransaction #1
GLEntry date  amount+  account  party product etc
GLEntry date  amount-   account  party product etc
GLTransaction #2
GLEntry date  amount+  account  party product etc
GLEntry date  amount-  account  party product etc
GLEntry date  amount-  account  party product etc.
GLTransaction #3...