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

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

people .  function .  transaction  .  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-user >  regulator  >  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.