Concept of VDM and CDS views
"The VDM (virtual data model) forms the basis for data access in SAP S/4HANA in, for example, analytical applications and APIs. The VDM of SAP S/4HANA Cloud and SAP S/4HANA is represented by CDS views. The CDS views that make up the VDM follow consistent modeling and naming rules." (help.sap.com)
CDS views in FS-CD
FS-CD is an industry solution based on contract accounting. FS-CD also uses generic services/objects such as the central business partner or SEPA mandate management. CDS views of these components can also be used in FS-CD. The existing views can be classified as follows:

In the following I present some CDS views:
I_ContractAccountPartner
This view represents the contract account business partner relationship and provides the information about the data of the relationship.
I_CADocumentBPItemPhysical
This view represents the business partner line item with the business partner, contract reference, main and sub transatiob and amount.
I_CAOverdueItem
This view provides information about overdue items.
These CDS views are only exemplary examples of over 100 available CDS views that can be used in FS-CD. For more information see: