@prefix scot: <http://vocabulary.curriculum.edu.au/scot/> .
@prefix skos: <http://www.w3.org/2004/02/skos/core#> .
@prefix ns0: <http://purl.org/vocab/changeset/schema#> .
@prefix dc: <http://purl.org/dc/terms/> .
@prefix xsd: <http://www.w3.org/2001/XMLSchema#> .
@prefix ns1: <http://www.qskos.org/schema/v1/core#> .

scot:443
  skos:broader scot:437 ;
  skos:broaderTransitive scot:437 ;
  a skos:Concept ;
  skos:prefLabel "Auditing"@en .

scot:442
  skos:broader scot:437 ;
  skos:broaderTransitive scot:437 ;
  a skos:Concept ;
  skos:prefLabel "Assets"@en .

scot:447
  skos:broader scot:437 ;
  skos:broaderTransitive scot:437 ;
  a skos:Concept ;
  skos:prefLabel "Disclosure"@en .

scot:3281
  skos:broader scot:437 ;
  a skos:Concept ;
  skos:prefLabel "Reconciliation (Accounting)"@en .

scot:456
  skos:broader scot:437 ;
  skos:broaderTransitive scot:437 ;
  a skos:Concept ;
  skos:prefLabel "Depreciation"@en .

scot:16524
  skos:broader scot:437 ;
  a skos:Concept ;
  skos:prefLabel "Bookkeeping"@en .

scot:458
  skos:broader scot:437 ;
  a skos:Concept ;
  skos:prefLabel "Financial reports"@en .

scot:1841
  skos:broader scot:437 ;
  a skos:Concept ;
  skos:prefLabel "Financial records"@en .

scot:2084
  skos:broader scot:437 ;
  a skos:Concept ;
  skos:prefLabel "كلفة"@ar, "Costs"@en, "Biaya"@id, "Costo"@it, "コスト"@ja, "비용"@ko, "Maliyet"@tr, "Chi phí"@vi, "成本"@zh .

scot:2869
  skos:broader scot:437 ;
  a skos:Concept ;
  skos:prefLabel "Revenue"@en .

scot:4074
  skos:broader scot:437 ;
  a skos:Concept ;
  skos:prefLabel "Purchasing"@en .

scot:441
  skos:broader scot:437 ;
  skos:broaderTransitive scot:437 ;
  a skos:Concept ;
  skos:prefLabel "Accrual method"@en .

scot:446
  skos:broader scot:437 ;
  skos:broaderTransitive scot:437 ;
  a skos:Concept ;
  skos:prefLabel "Convention of conservatism"@en .

scot:451
  skos:broader scot:437 ;
  skos:broaderTransitive scot:437 ;
  a skos:Concept ;
  skos:prefLabel "Liabilities"@en .

scot:435
  skos:related scot:437 ;
  a skos:Concept ;
  skos:prefLabel "Accountants"@en .

scot:459
  skos:related scot:437 ;
  a skos:Concept ;
  skos:prefLabel "Proprietorship"@en .

<historyEvent:b57c1afe-e78f-4bda-bf0d-5e812bc4a88d> ns0:subjectOfChange scot:437 .
scot:1800
  skos:narrower scot:437 ;
  skos:narrowerTransitive scot:437 ;
  a skos:Concept ;
  skos:prefLabel "تمويل"@ar, "Finanzierung"@de, "Χρηματοοικονομικά"@el, "Finance"@en, "Finanzas"@es, "Finance"@fr, "वित्त"@hi-IN, "Keuangan"@id, "Finanza"@it, "財務"@ja, "금융"@ko, "Finans"@tr, "Tài chính"@vi, "财经"@zh .

scot:3156
  skos:broaderTransitive scot:437 ;
  a skos:Concept ;
  skos:prefLabel "Cash flows"@en .

scot:444
  skos:broaderTransitive scot:437 ;
  a skos:Concept ;
  skos:prefLabel "Balance day adjustments"@en .

scot:5207
  skos:broaderTransitive scot:437 ;
  a skos:Concept ;
  skos:prefLabel "Dividends"@en .

scot:466
  skos:broaderTransitive scot:437 ;
  a skos:Concept ;
  skos:prefLabel "Accruals"@en .

scot:463
  skos:broaderTransitive scot:437 ;
  a skos:Concept ;
  skos:prefLabel "Accounts receivable"@en .

scot:450
  skos:broaderTransitive scot:437 ;
  a skos:Concept ;
  skos:prefLabel "General ledger"@en .

scot:1842
  skos:broaderTransitive scot:437 ;
  a skos:Concept ;
  skos:prefLabel "Capital gains"@en .

scot:453
  skos:broaderTransitive scot:437 ;
  a skos:Concept ;
  skos:prefLabel "Profit"@en, "Keuntungan"@id, "利益"@ja, "利润"@zh .

scot:3279
  skos:broaderTransitive scot:437 ;
  a skos:Concept ;
  skos:prefLabel "Cash"@en .

scot:1844
  skos:broaderTransitive scot:437 ;
  a skos:Concept ;
  skos:prefLabel "Non-current assets"@en .

scot:1843
  skos:broaderTransitive scot:437 ;
  a skos:Concept ;
  skos:prefLabel "Intangible assets"@en .

scot:2157
  skos:broaderTransitive scot:437 ;
  a skos:Concept ;
  skos:prefLabel "Reversing entries"@en .

scot:2158
  skos:broaderTransitive scot:437 ;
  a skos:Concept ;
  skos:prefLabel "Prepaid expenses"@en .

scot:3280
  skos:broaderTransitive scot:437 ;
  a skos:Concept ;
  skos:prefLabel "Petty cash"@en .

scot:3481
  skos:broaderTransitive scot:437 ;
  a skos:Concept ;
  skos:prefLabel "Charts of accounts"@en .

scot:445
  skos:broaderTransitive scot:437 ;
  a skos:Concept ;
  skos:prefLabel "Balance sheets"@en .

scot:448
  skos:broaderTransitive scot:437 ;
  a skos:Concept ;
  skos:prefLabel "Double entry accounting"@en .

scot:449
  skos:broaderTransitive scot:437 ;
  a skos:Concept ;
  skos:prefLabel "General journals"@en .

scot:454
  skos:broaderTransitive scot:437 ;
  a skos:Concept ;
  skos:prefLabel "Single-entry accounting"@en .

scot:455
  skos:broaderTransitive scot:437 ;
  a skos:Concept ;
  skos:prefLabel "Special journals"@en .

scot:461
  skos:broaderTransitive scot:437 ;
  a skos:Concept ;
  skos:prefLabel "Accounts payable"@en .

scot:462
  skos:broaderTransitive scot:437 ;
  a skos:Concept ;
  skos:prefLabel "Current liabilities"@en .

scot:465
  skos:broaderTransitive scot:437 ;
  a skos:Concept ;
  skos:prefLabel "Current assets"@en .

scot:4700
  skos:broaderTransitive scot:437 ;
  a skos:Concept ;
  skos:prefLabel "Inventory"@en .

scot:4702
  skos:broaderTransitive scot:437 ;
  a skos:Concept ;
  skos:prefLabel "Overdrafts"@en .

scot:4927
  skos:broaderTransitive scot:437 ;
  a skos:Concept ;
  skos:prefLabel "Non-current liabilities"@en .

scot:4976
  skos:broaderTransitive scot:437 ;
  a skos:Concept ;
  skos:prefLabel "Reducing balance depreciation method"@en .

scot:4977
  skos:broaderTransitive scot:437 ;
  a skos:Concept ;
  skos:prefLabel "Straight line depreciation method"@en .

scot:6130
  skos:broaderTransitive scot:437 ;
  a skos:Concept ;
  skos:prefLabel "FIFO method"@en .

scot:6132
  skos:broaderTransitive scot:437 ;
  a skos:Concept ;
  skos:prefLabel "Inventory control"@en .

scot:6248
  skos:broaderTransitive scot:437 ;
  a skos:Concept ;
  skos:prefLabel "Fixed assets"@en .

scot:6635
  skos:broaderTransitive scot:437 ;
  a skos:Concept ;
  skos:prefLabel "Goodwill"@en .

scot:6708
  skos:broaderTransitive scot:437 ;
  a skos:Concept ;
  skos:prefLabel "Gross profit"@en, "益金"@ja .

scot:7157
  skos:broaderTransitive scot:437 ;
  a skos:Concept ;
  skos:prefLabel "Reputation"@en .

scot:7212
  skos:broaderTransitive scot:437 ;
  a skos:Concept ;
  skos:prefLabel "Perpetual inventory method"@en .

scot:8098
  skos:broaderTransitive scot:437 ;
  a skos:Concept ;
  skos:prefLabel "Net profit"@en .

scot:8119
  skos:broaderTransitive scot:437 ;
  a skos:Concept ;
  skos:prefLabel "Plant and equipment"@en .

scot:9254
  skos:narrowerTransitive scot:437 ;
  a skos:Concept ;
  skos:prefLabel "الأعمال والمشاريع"@ar, "Business und enterprise"@de, "Οικονομικά"@el, "Economics and business"@en, "Business and enterprise"@en-AU, "Business and enterprise"@en-GB, "Business and enterprise"@en-NZ, "Business and enterprise"@en-US, "Empresariales y de negocios"@es, "D'affaires et d'entreprise"@fr, "व्यापार"@hi-IN, "Bisnis dan perusahaan"@id, "Affari e impresa"@it, "ビジネスと企業"@ja, "비즈니스 및 기업"@ko, "Umanga"@mi, "Ekonomi (bilim dalı)"@tr, "Kinh tế học"@vi, "商业与企业"@zh .

scot:437
  a skos:Concept ;
  dc:created "2005-02-01T00:00:00.000Z"^^xsd:dateTime ;
  skos:prefLabel "محاسبة"@ar, "Rechnungswesen"@de, "Λογιστική"@el, "Accounting"@en, "Contabilidad"@es, "Comptabilité d'entreprise"@fr, "बही-खाता"@hi-IN, "Akuntansi"@id, "Contabilità"@it, "会計"@ja, "회계"@ko, "Muhasebe ve finans"@tr, "Kế toán"@vi, "会计"@zh ;
  skos:altLabel "経理"@ja ;
  skos:broader scot:1800 ;
  skos:related scot:435, scot:459 ;
  skos:narrower scot:443, scot:442, scot:447, scot:3281, scot:456, scot:16524, scot:458, scot:1841, scot:2084, scot:2869, scot:4074, scot:441, scot:446, scot:451 ;
  dc:modified "2014-01-10T04:36:23.000Z"^^xsd:dateTime ;
  dc:contributor <http://vocabulary.curriculum.edu.au/user/Education-Services-Australia-Ltd> ;
  dc:hasVersion "25"^^xsd:int ;
  skos:broaderTransitive scot:1800, scot:9254 ;
  skos:inScheme scot:6f1bbd29-fccf-4b0a-91d5-9089f768e88c ;
  skos:changeNote "5.0 - BT Financial management removed and Finance added."@en ;
  ns1:memberOfValuelessAssociativeRelation [ ] ;
  skos:narrowerTransitive scot:3156, scot:443, scot:442, scot:447, scot:444, scot:5207, scot:466, scot:456, scot:463, scot:450, scot:1842, scot:453, scot:3279, scot:1844, scot:1843, scot:2157, scot:2158, scot:3280, scot:3481, scot:441, scot:445, scot:446, scot:448, scot:449, scot:451, scot:454, scot:455, scot:461, scot:462, scot:465, scot:4700, scot:4702, scot:4927, scot:4976, scot:4977, scot:6130, scot:6132, scot:6248, scot:6635, scot:6708, scot:7157, scot:7212, scot:8098, scot:8119 .

<http://vocabulary.curriculum.edu.au/user/Education-Services-Australia-Ltd> a <http://schema.semantic-web.at/users/LocalUser> .
scot:6f1bbd29-fccf-4b0a-91d5-9089f768e88c a skos:ConceptScheme .