entity concept

entity concept

Big dictionary of business and management. 2014.

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  • Entity concept — [In accounting the separate entity concept treats a business as distinct and completely separate from the owners. The business stands apart from other organizations as separate economic unit. It is necessary to record the business transactions… …   Wikipedia

  • business entity concept — UK US noun [S] ACCOUNTING ► the idea that in accounting (= the work of preparing financial records) a business or organization is completely separate from the personal business of the people who own it or work in it: »The business entity concept… …   Financial and business terms

  • concept — con‧cept [ˈkɒnsept ǁ ˈkɑːn ] noun 1. [countable] MARKETING an idea for a product: • the management of an R&D process, from an original concept through to marketing, manufacture and end use ˈmarketing ˌconcept [countable] MARKETING an idea for a… …   Financial and business terms

  • separate-entity concept — See: accounting entity …   Accounting dictionary

  • separate-entity concept — See accounting entity …   Big dictionary of business and management

  • Entity–attribute–value model — (EAV) is a data model to describe entities where the number of attributes (properties, parameters) that can be used to describe them is potentially vast, but the number that will actually apply to a given entity is relatively modest. In… …   Wikipedia

  • Entity-attribute-value model — (EAV), also known as object attribute value model and open schema is a data model that is used in circumstances where the number of attributes (properties, parameters) that can be used to describe a thing (an entity or object ) is potentially… …   Wikipedia

  • entity — [n1] object that exists article, being, body, creature, existence, individual, item, material, matter, organism, presence, quantity, single, singleton, something, stuff, subsistence, substance, thing; concept 433 Ant. abstract, concept, idea… …   New thesaurus

  • Concept-oriented model — Example of a concept oriented model. The concept oriented model (COM) is a data model based on the following three principles: Duality principle postulates that any element consists of two parts, called identity and entity. Accordingly, data… …   Wikipedia

  • Entity-relationship model — A sample Entity relationship diagram using Chen s notation In software engineering, an entity relationship model (ERM) is an abstract and conceptual representation of data. Entity relationship modeling is a database modeling method, used to… …   Wikipedia

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