The Gist Accounting Ontology
For the Financial World
All of the core business concepts for accounting are included with your download.
Select an example concept below to understand its scope!
For the Financial World
All of the core business concepts for accounting are included with your download.
Select an example concept below to understand its scope!
It defines something happening in a point or a period.
(See the full diagram)
It defines the concept of a person or an organization making an offer, basically proposing a resource or a future service in return for money.
It defines the concept of a person or an organization accepting an offer; then it becomes a purchase. This one can be preceded by a negociation occuring during a certain period.
It defines the change of possession or location without the change of ownership. It is usually a physical change of location.
It defines the change of ownership without the change of possession.
It defines a movement which does not affect any other accounting component. Typically the allocation of money on a balance sheet for tax optimization.
