accounting information

. . topic map of accounting and auditing . .

concept > information

class	accounting information
sub-class of	concept
has attributes	time in accounting
instances	accounting subject . accounting theme . accounting method . financial statement element . activity (and industry)
is related to	transaction . event
is contained in	document .
is covered by	standard . accounting standard . auditing standard .
is used by	user .

accounting information headings are:

accounting event
- transaction
- activity
- time . . . is the container in which events take place
accounting information user . . . a subclass of people, which also includes preparers of accounting information
- function,. . . functions, jobs and tasks carried out by people
protocol . . . how accounting information is recorded and transmitted
accounting method
budgeting
GAAP
- generally accepted accounting principles, US
objective of financial statement
underlying assumptions

accounting subject

. . . is the subject matter of accounting standards, which includes some of the topics above as well as other concepts referred to below

accounting concept
auditing concept
ethics concept
management accounting concept
general concept
presentation
accounting reform

an electronic thesaurus of accounting and auditing terms comprising a hierarchy of concepts and their associations AND an index of accounting and auditing internet resources and training materials built on the thesaurus, last modified June 2015,

This page was first published in April 2003; last updated in June 2015.

time in accounting

accounting subject . accounting theme . accounting method . financial statement element . activity (and industry)

transaction . event

document .

standard . accounting standard . auditing standard .

user .