. .  topic map of accounting and auditing  . .


concept > activity


class / concept name
 activity
sub-class of

concept  .  industry  .  event  .

full name, other names

operation
description

activity from an accounting point of view: as in "industrial segment or sector for the major activity, or one of the activities of the company"
instances

transaction  .   contract  .  proprietary activities  .  risk financing  .  project  .  foreign operations  .  investment  . 

is related to

industry  .  accounting theme  .  continuance  .  discontinuance  . 



HOME

notes

Event having accounting significance; a transaction or other occurrence, happening or activity that affects the accounts of, or has an economic impact on, the entity.
Activity is defined as consisting of one or more transactions. Activity takes place within an industry.


topic map of accounting and auditing, an ontology

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

This page was first published in April 2002; last updated in June 2015.