MindMap Gallery Accounting General Theory Mind Map
This is a mind map about the seventh edition of accounting, including an overview of accounting, basic accounting assumptions, and accounting information quality requirements.
Edited at 2023-12-01 22:44:23This is a mind map about bacteria, and its main contents include: overview, morphology, types, structure, reproduction, distribution, application, and expansion. The summary is comprehensive and meticulous, suitable as review materials.
This is a mind map about plant asexual reproduction, and its main contents include: concept, spore reproduction, vegetative reproduction, tissue culture, and buds. The summary is comprehensive and meticulous, suitable as review materials.
This is a mind map about the reproductive development of animals, and its main contents include: insects, frogs, birds, sexual reproduction, and asexual reproduction. The summary is comprehensive and meticulous, suitable as review materials.
This is a mind map about bacteria, and its main contents include: overview, morphology, types, structure, reproduction, distribution, application, and expansion. The summary is comprehensive and meticulous, suitable as review materials.
This is a mind map about plant asexual reproduction, and its main contents include: concept, spore reproduction, vegetative reproduction, tissue culture, and buds. The summary is comprehensive and meticulous, suitable as review materials.
This is a mind map about the reproductive development of animals, and its main contents include: insects, frogs, birds, sexual reproduction, and asexual reproduction. The summary is comprehensive and meticulous, suitable as review materials.
Summary
Accounting Overview
Accounting and Economic Environment
Economic environment determines the emergence and development of accounting
my country's Current Economic Environment and Accounting Reform
Users and needs of accounting information
investor
government agency
creditor
Employees of enterprises and organizations representing employee interests
client
internal management authority
Supply of accounting information
Accounting Information Suppliers and Information Users
Financial Accounting
management accounting
Accounting Information Supply and Enterprise Organizational Form
Enterprise organizational form
Different forms of enterprise organization correspond to different forms of accounting information supply.
The form and content of financial accounting information supply
Audit Report
Unqualified audit report
Design report with reserved opinions
Audit report with negative opinion
Audit report disclaimer of opinion
Financial Statements
Basic accounting assumptions and accounting information quality requirements
Basic accounting assumptions
accounting entity
Continue to operate
Accounting installment
monetary measurement
Accounting information quality requirements
reliability
Correlation
understandability
Comparability
Substance over form
importance
prudence
Timeliness timelines
Accounting Career Development and Professional Ethics
Accounting Career Development
Business Accounting
Certified Public Accountant
Nonprofit Accounting
Accounting Professional Ethics
Professional ethics of accountants
Professional ethics of certified public accountants
Accounting Integrity
my country’s accounting regulatory system
The composition of my country’s accounting regulations system
accounting law
Accounting Standards
accounting system
The evolution from accounting system system to accounting standards system
Financial Statements and Accounting Elements
balance sheet
assets
Liabilities
owners equity owners equity
Accounting Identities
Assets = Liabilities Owner’s Equity
income statement
income
cost
profit
Cash basis and accrual basis
cash flow statement
The correlation between reports
Accounting Measurement