. .  topic map of accounting and auditing . .

concept > accounting function  > bookkeeping

class / concept name
sub-class of

function  .

full name, other names

auditing, assurance engagement or responsibility, 


bookkeeping as a function, role, job, engagement. 


bookkeeping is the recording of financial transactions as a stage in the process of accounting in business.

consists of

classification of transactions  .  recording  .  summarizing  . 

is carried out by

bookkeeper  .   


document  .  books of account  .  trial balance  .  records  .  ledger  . 

is constrained by

ethics  . 


double entry system  . 

professional association

National Association of Certified Public Bookkeepers  .  American Institute of Professional Bookkeepers  . 



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.