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accounting principles and concepts pdf
_��b�,֐˜��ǂb��Ŕ�h�� �v�u��tdưv=Uȟ�'��6���y�(|�Б2C�پ��8s���� o��lnT9r�p^(� e9�ធ!��-i�d˲�}�����Z89��윳m䉡�1��� $ÃE ?�o�^��[�驤���G67 |��"& Accounting Concepts Accounting concepts include the assumptions and conditions on which the science of accounting is based. %�쏢 108 0 obj stream accountants to develop some principles, concepts and conventions which may be regarded as fundamentals of accounting. m��B����Z�$z*�6��)���mn�e!�6����֙m�m)�,�ɜ�mpM*�m�ۚ� ��)��t��2�r�I��6ff��� 5. $��%y���U$H1�9|�#)���z'��}�9�c�$�>BJ�"·� �ڤ�Zz��XptFP�:��%���M,����s�5�P���K�a�tm�؃;��\��ɇ� �nI!��(. endstream MODULE - 1 Basic Accounting Notes 17 Accounting Concepts ACCOUNTANCY In the previous lesson, you have studied the meaning and nature of business transactions and objectives of financial accounting Accounting principles and concepts pdf. Accounting Conventions Accounting conventions include the customs and traditions that assists the accountants in preparing accounting … %PDF-1.4 •7. %PDF-1.3 The accounting process records the economic events of an organization by making additions to and removals from specific classification groupings known as … Accounting Principles, 13e by Jerry J. Weygandt (Author), Paul D. Kimmel (Author), Donald E. Kieso (Author) #Happy Learning! Dual Aspect Concept … The accounting principles and concepts incorporated in this manual are based on the Proposed Audit and Accounting Guide "Audits of Providers of Health Care Services", March 15, 1988, … %���� 6. Nitro Reader 3 (3. Nitro Reader 3 (3. They are several assumptions concerned with the recording of transactions in the books. 109 0 obj 2017-02-16T10:39:32Z x��[o���Y����! The need for generally accepted accounting principles arises from two reasons: 1) to be logical & consistent in recording the transaction 2) to conform to the established practices & procedures The International Accounting Standards Committee (IASC) as well as the … The most important is that the financial statements known as the final accounts must be drafted in the same way. Accounting Principles Accounting Concepts and Conventions CHAPTER AT AGLANCE S. No. 6. application/pdf 2 ACCOUNTING CONCEPTS. 5 0 obj The different opinions between the accountants can be solved by referring this recognized set of standards is called Generally Accepted Accounting Principles … The Accounting Principles . This is so that there is a common format that all accounting users of information can understand. 5) Topic Important Highlights 1. The main objectives of Accounting is to safeguard the interests of the business, its proprietors and others connected with the business transactions. <. Accounting Principles and Concepts . ACCOUNTANCY MODULE - 1 Notes Accounting Concepts Basic Accounting 18 The main objective is to maintain uniformity and consistency in accounting records.
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