concept
> transaction
| class
/ concept |
transaction |
| sub-class of |
concept .
event . contract
. |
| description |
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.