Accounting Principles and Conceptual Framework mind maps
169 mind maps by 133 users · Page 1 of 5
This GoConqr page gathers over 150 community-made mind maps on accounting concepts, the accounting equation, measurement and financial reporting. They offer university students and professional candidates, school students, and teachers material for studying or teaching these topics. Browse the maps and choose a topic to explore.
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- Accounting Terminology10
- Accounting Assumptions and Conventions8
- Accounting Standards and Policies11
- Qualitative Characteristics of Financial Information29
- Financial Statement Elements6
- Accounting Measurement Bases7
- Accrual and Cash Basis Accounting20
- Accounting Equation and Double-Entry Bookkeeping24
- Adjusting Entries11
- Capital and Revenue Expenditure5
- Accounting Theory19
- Critical Accounting Theory5
- Accounting Research5
Mind maps
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7 nodesThe golden rule Real a/c · Personal a/c · Nominal a/c
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75 nodesWeek 6/7 Definition of theory · Positive Accounting T... · Efficiency and opport... · Owner/Manager contrac... · Bonus schemes · Accounting-based bonu...
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79 nodesTopic 8 - Measurement Methods determining the monet... · Choices · Historic Costs v. Fai... · Recognition · Factors influencing s...
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82 nodesModule 1 - Info Theory To explain and predic... · LOs · Addresses USEFULNESS ... · Historical dissatisfa... · Is Acctg info useful ... · Ball & Brown Study, 1968
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84 nodesCORPORATE GOVERNANCE System by which compa... · Think Ethics
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27 nodesWeek 9 Critical Perspective · A Marxist critique of... · Critical accounting r... · Criticism of critical... · The role of the state... · Role of accounting re...
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61 nodesChapter 2 What is conceptual fr... · Benefits of a concept... · Structure of the conc... · Building blocks of co... · Elements of Financial...
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79 nodesPOSITIVE ACCOUNTING THEORY DEFINITION · ORIGIN AND DEVELOPMENT · CRITICISMS · USEFULNESS · NORMATIVE THEORY · KEY HYPOTHESES ( Watt...
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45 nodesFASB Conceptual Framework Objective of Financia... · Qualitative character... · Accounting Assumptions · Basic Accounting Prin... · Cost Constraint · Elements of Financial...
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50 nodesEconomic Flows, Stock Positions and accounting rules expressions of econom...
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187 nodesFinancial Reporting Standards Standards are underli... · Standard- setting bodies · Regulatory authorities · Monitoring developmen...
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56 nodesTopic 12 - Voluntary Disclosure and Regulation Market forces · Market Failures in Pr... · Regulation
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73 nodesPOSITIVE THEORY OF ACCOUNTING POLICY AND DISCLOSURE Additional Empirical ... · Political Process · Agency Cost · Agency Theory · Contracting Theory · Signalling Theory
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68 nodesAcc - Module 6 Process of Identifyin... · Basic Concepts · Balance Sheet (Statem...
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95 nodesCapital Market Research Strength of Positive ... · Scope of Positive acc... · Philosophy of Positiv... · Trading Strategies · Issues for Auditors · Capital Market Reseac...
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58 nodesConceptual framework of financial information chapter 2 objetive of financial... · features · Basic postulates rega... · concepts · financial statements · independent auditor´s...
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75 nodesAccounting Theory Terms · Purpose of Accounting · Ownership Types · Types of Accountants
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63 nodesStandard Setting: Economic Issues Regulation of Economi... · Ways to characterize ... · First-best Informatio... · Market Failures · Contractual Incentive... · Market-Based Incentiv...
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52 nodesfinancial accounting Definition of Accounting · Objectives & Scope · Accounting Process · Accounting Concepts · Accounting Conventions · Classification of Acc...
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65 nodesBusiness Accounting Types of Accounts · Trial Balance · General Leger · General Journal · Adjusting Entries on ... · Types of Financial St...
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20 nodesUnit 11 - Accounting Concepts / P1 & P2 Accounting Record Req... · Reasons For Keeping A...
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33 nodesQualitative Characteristics of Useful Fin Info The qualitative chara... · ENHANCING CHARACTERIS... · The underlying assump... · ELEMENTS of fin state...
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44 nodesAccounting Owner’s equity · Analyzing transactions · The entity assumption · A transaction may do ... · Revenues and expenses · Interest
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21 nodes5. Understand the main accounting principles and practices (cont) 5.5 Receipts and paym... · 5.6 The construction ... · Non current liabiliti... · Other sources of fina... · 5.7 The construction ... · 5.8 Cash flow stateme...
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48 nodesStandard Setting: Political Issues Distribution of the B... · Criteria for Standard... · Conflict and Compromise · The Regulator's Infor... · International integra...
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79 nodesMarket Efficiency, Decision Useful Earnings and the Information Perspective Decision theory · Efficient Market Theory · Information Perspective · How to decide if deci... · Ball & Brown · Earnings Response Coe...
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66 nodesDecision Useful to the rational investor Overcome information ... · How to make investmen... · Decision Usefulness A... · Rational Decision The... · Single Person Decisio... · Investment Decision
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33 nodesThe Financial Reporting Environment and Regulation of Financial Accounting What is financial acc... · What are GPFRs? · What knowledge is ass... · What is accounting re... · Should private sector... · What role does judgem...
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33 nodesIntroduction Theory · How to develop · Two main groups of th... · What is a good theory · Evaluating theories
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49 nodesACCT102 Week 1 · Week 2 · Week 3
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25 nodes1.1 Elements & Concepts ELEMENTS · CONCEPTS
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24 nodesAccounting Principles Going Concern · Consistency · Historical Cost · Entity · Reporting Period · Monetary Unit
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54 nodesIdeal Accounting "Theoretically" Ideal · Conditions of Certainty · Primary Qualities of ... · Conditions of Uncerta... · Difference between Ce... · Profit Loss Statement
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29 nodesThe Framework (Contents) 1. The objectives of ... · 2. Underlying assumpt... · 3. Qualitative charac...
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22 nodesAccounting Concepts Going Concern · Accruals · Prudence · Consistency · Realisation · Entity
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7 nodesWhat is meant by relevance and faithful representation?... Faithful representati... · Information presented... · A machine is leased t... · Substance over form r... · The rationale behind ... · The requirement is fo...
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44 nodesAccounting discipline Fundamental periods i... · Research programs upd... · Accounting as a multi... · Accounting is related... · It relates to differe...
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53 nodes1. Conceptual Framework Need for general purp... · Role of a framework o... · Developing financial ... · Constraints on framew... · Development of Intern... · Objective of financia...
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43 nodesFair Value Accounting current/market value ... · Reserve Recognition A... · Problem with Historic... · Fair Value VS Histori... · Ideal Accounting not ...
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9 nodesSingle set of accounts for a range of users Question: whether com... · Different groups requ... · The conceptual framew...
More Accounting Principles and Conceptual Framework resources
About accounting principles and conceptual framework mind maps
GoConqr OriginalAccounting Principles and Conceptual Framework mind maps
These mind maps connect ideas across accounting concepts and financial reporting. The Accounting Equation sets out assets and liabilities with examples, while Accounting Concepts includes objectivity and prudence. Other maps cover measurement methods, financial reporting standards and accounting theory.
How to study with a map
Start with The Accounting Equation if you want to work through familiar financial statement elements. Follow the branches from each term to its definition and examples, then cover the map and see what connections you can recall. Open it again to check what you missed.
For a broader look at reporting ideas, explore Conceptual Framework or FASB Conceptual Framework. Compare the branches with the topics you are studying and note any terms you want to check. When you want to test your recall or focus on individual definitions, switch to a quiz or flashcards on the unit page. Choose a map and follow a branch that interests you.
Frequently asked questions
Which mind map is a useful starting point?
The Accounting Equation is a starting point for studying financial statement elements. Its branches include assets and liabilities, with definitions and examples such as cash, land, loans and creditors. You can follow a branch, then check whether you remember the examples connected to it.
Are these mind maps free to use?
Yes. Every mind map listed here is free to open and study without an account. A free account can also save your quiz scores and let you make your own quizzes, mind maps, flashcards and notes. The listed resources were made by GoConqr users.
Who are these mind maps for?
Most of the resources are at university level, with material also suited to professional candidates and school students. Teachers can use the maps as material for teaching. The topics range from the accounting equation and accounting concepts to measurement methods and accounting theory.