. .  topic map of accounting and auditing . .

concept > accounting function  > accounting

class / concept name
sub-class of

function  .

full name, other names

financial accounting, financial reporting,  financial statements preparation, 


accounting as a function, role, job. 

Accounting is the task of measuring an organization's economic activities that is conveyed to a variety of users including investors, creditors, management, and regulators. [Wikipedia]

consists of

classification, recording, reporting, and analysis of financial information

as a general term, also includes

bookkeeping  .  audit  .  taxation consulting  .

is carried out by

accountant (in business)  .  bookkeeper  . 



is constrained by

standard  .  accounting standard  .  ethics  .



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, last modified June 2015,

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