Figure · FIG:foundational/event-element-account

Event, element, account

Three nested layers separating what happened from the reporting class it belongs to and the account that preserves the detail.

Updated Sep 6, 2026 Review due Nov 9, 2026
Identify what happened before deciding which account describes each change.
Detailed visual description

Three nested rectangles organize the analysis of Alder's delivery. The outer rectangle identifies Wednesday's receipt and control of supplies. The next identifies assets and liabilities as the affected elements. The inner rectangle identifies Supplies and Accounts Payable as the accounts used to record the changes. The display shows an order of analysis, not a claim that the event occurs inside an account.

Review apparatus

Visual provenance and review

Technique
deterministic svg
Role
structural
Review state
candidate
Rights
CC0-1.0 · Project-authored teaching diagram

Review notes

  • Layer order matches the order of operations the lesson states in prose.