. .  topic map of accounting and auditing  . .
navigation page (hierarchical site map)

. . concepts (starting point) . . and their associations

people functiontransaction  .  time  .  document  .  activity  .  accounting information  .  standard  .  event  .  protocol  .  underlying assumption  .  objective of financial statements  

concept > people user > stockholder  .  employee  .  lender  .  customer  .  supplier  .  the public  .  government agency  . investor  .  analyst

concept accounting concept    auditing concept    ethics concept    management accounting concept
 
people  accounting information provider  .  accounting information user  .  non-user  .  legal person (entity)

non-user  >  regulator   .  institute  .  web-links  .  ordinary man  .  accounting teacher 

concept   >  people  >  non-userregulator  >  IASB

function > accounting   - financial reporting  - bookkeeping - audit  -  taxation consulting

transaction purchase  - sale  - (disposal)  - payment  - receipt   

time > date . period . closing date  

document >  financial statement, audit report, standard,  accounting standard  . auditing standard,  annual report, financial report, interim report


an electronic thesaurus or index of accounting and auditing internet resources and training materials



. . concepts (starting point) . .  people . .  transaction  . .  function  . .  document  . .

 . .  schema  . .  visualization  . .  PSI list  . .  bibliography  . .  keywords  . .  contact us  . .

. .  HOME  . . 

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


alphabetical list of categories:
concept  .  audit concept
document
entity
ethics concept
event
financial statement element
function
information
institute
issue (audit)
nonUser
people
provider
purchase
regulator
resourceWebsite
sale
standard
subject of accounting standard
teacher
time
transaction
user