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Context of accounting (2.4 Users' & stakeholders (1, Investors,…
Context of accounting
2.2 Classifying organisation
primary activity
Manufacturing
Transportation
Utilities
Education
professional services
legal form
Sole traders (sole proprietors)
Partnerships (Act 1890)
Limited liability partnerships (LLPs) Act 2000 E,W & S Act 2002 NI
Limited partnerships (Act 1907)
Companies
Chartered (ICAEW, ACCA, CIMA, OU)
Statutory (Historic buildings) UK act PPP
Registration (UK Parliament)
Limited by shares Act 2006
Limited private or public
Limited by guarantee (PGA, NGO's, & charities Act 2006, CIC's Act 2004
Unlimited
Regulations governing Act 2006, FRSs, IFRSs
Unincorporated associations to gov regs
Trusts to gov regs
Other types of organisational forms
Branches
Divisions
Groups of companies
Parent company
Holding company
Subsidiary companies
Associated company
Profit aims
For profit
Non-profit
HMRC, school, hospitals, Charities, clubs & societies, local councils, Mutual organisation.
Ownership & control
Private
Public with gov regs
2.4 Users' & stakeholders
1, Investors
Customers
Suppliers
Lenders
Governments
Competitors
The public
Employees
Management
10 Special interest groups