Financial cubes can be a challenge
Financial cubes can be a challenge because of their unique requirements. These usually include parent/child dimensions, financial calculations, such as ending balance, and hierarchies that include unary operators.
Modeling a financial cube
Financial cubes can be difficult to model, but we have done a lot. The "accounts" dimension is usually the central dimension in the cube because it defines the "roll up" and "sub totals" for the chart of accounts.
What about variances?
Financial cubes can also be a challenge with variances. If the account or GL item is a revenue item than the formula for the actuals vs. budget formula may be different than if it is an expense account. These situations can be programmed into the cube so that users will not have to worry about the sign flip.