. .  topic map of accounting and auditing  . .

concept   >  transaction

class / concept
sub-class of
concept . event  .  contract  .


transaction having an accounting effect

has attributes

date, debit account, credit account, amount

consists of following members (types)

purchase  .  sale  .  (disposal)  .  payment  .  receipt  .  

is related to

activity  . 

produces / generates

accounting information  .

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 2003; last updated in June 2015.