. . topic
map of accounting and auditing . .
concept > accounting concept
/ concept name
|full name, other names
accounting conceptual framework, Financial Accounting
objective of financial statement . underlying assumptions . accounting subject . activity .
budgeting . presentation .
accounting method . GAAP . US
|classifies / defines
accounting as a function, role, job, or assignment
|is related to
. user . transaction . event .
|is the subject of
Statements of Financial Accounting Concepts
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
This page was first published in
April 2002; last updated in June 2015.