. . topic
map of accounting and auditing . .
concept > accounting
function > bookkeeping
| class
/ concept name |
bookkeeping |
| sub-class of |
function
.
|
| full name, other names |
auditing,
assurance engagement or responsibility,
|
| description |
bookkeeping as a function, role, job, engagement.
|
| definition |
bookkeeping is the recording of financial transactions
as a stage in the process of accounting in business.
|
| consists of |
classification of transactions .
recording . summarizing .
|
| is carried out by |
bookkeeper
.
|
| prepares |
document . books of account .
trial balance . records .
ledger .
|
| is constrained by |
ethics
.
|
| uses |
double entry system .
|
| professional association |
National Association of
Certified Public Bookkeepers . American Institute of Professional
Bookkeepers .
|
notes
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, last modified June 2015,
This
page was first published in April 2003; last updated in June
2015.