. .  topic map of accounting and auditing  . .

concept > activity > contract

class / concept name
sub-class of

event  .  activity  .

full name, other names

agreement, engagement, deal, arrangement,


A document that states some contractual relationship or grants some right; the content thereof. 
An activity may consist of one or many contracts; a contract consists of one or more transactions.

consists of following members (types)

business contracts:  repurchase agreement  .  reverse repurchase agreement  .  cost-reimbursement contract  .  fixed-price contract  .  financial contract  .  financial account  .  financial instrument  . 

professional (accounting) contracts:  professional engagement  .   

transaction  .  instrument  . 

is related to

industry  .  accounting theme  .  

is set out in

document  . 



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.