topic map of accounting and auditing - schema

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Reports containing accounting information are prepared (processed according to functions) within constraints (within the framework of standards) by preparers (subclass of people) for users (another subclass of people).


Accounting standards deal with:

- transactions of a particular nature, eg business combinations or taxation; these are also called accounting themes in the topic map;

- transactions of an industry, such as banks, pension funds;

- financial statements, their format or presentation;

- financial statement elements, eg property, inventories, investment property.

In the topic map, these are first collectively called accounting subjects, itself a subclass of accounting concepts.


Principles (constraints):

underlying assumptions of accounting

objective of financial statements

Click here for the main classes behind the above description.

This page and what follows (when you follow the links) is designed to provide a descriptive account of the conceptual foundation of the topic map of accounting and auditing. The topic map itself is generated through the Ontopia software (refer to Home Page). These descriptive pages are not linked integrally with the topic map. Therefore, while the topic map is being developed, you may even find discrepancies between the two. This should be resolved in the long run.  

The topic map of accounting and auditing is designed in accordance with the XML Topic Map standard, which does not provide directly for complex sentences such as I above. Thus, these descriptive pages are added to supplement the understanding of the ideas behind the topic map.


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