Pete and Carolyn Wilson have done a great job of showing how the "red picture" is really a subset of the "blue picture," and this artwork uses their ideas that accounting is the language of business, and the red picture is the grammar within it.
Feel free to use this in your departments, textbooks, or other creative ideas you have ... Just remember to follow the CreativeCommons license requirements: keep the license on the diagram, give attribution, don't change the diagram, and you can't make money from it.
Comment
I really do like this diagram
I know that it is intended to enliven the first accounting class but it is valuable late in the degree when the student have finished absorbing rules in siloes and start to realize that they will need to use the tools across the board
david layzell
Portland State University
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