Detailed visual description
A left-to-right flow of four questions. First, describe the event in plain words. Second, identify when the company received or provided the goods, services, or financing. Third, decide which asset, liability, equity, revenue, or expense classes increased or decreased. Fourth, choose the account names that describe those changes.
Review apparatus
Visual provenance and review
- Technique
- deterministic svg
- Role
- structural
- Review state
- candidate
- Rights
- CC0-1.0 · Project-authored teaching diagram
Review notes
- Stage order matches the sequence taught in L:transactions-to-statements/00-event-element-account.