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Accounting concepts and principles

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Vidya Bharti

Actually there are a number of accounting concepts and principles based on which we prepare our accounts These generally accepted accounting principles lay down accepted assumptions and guidelines and are commonly referred to as accounting concepts

Business
1 of 19
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2 INTRODUCTION
3 Accounting Concepts/Assumptions
4 GOING CONCERN
5 CONSISTENCY
6 ACCRUALS/MATCHING
7 ACCOUNTING PRINCIPLES
8 Business Entity
9 Money Measurement
10 HISTORICAL COST
11 PRUDENCE/ CONSERVATISM
12 MATERIALITY
13 OBJECTIVITY
14 REALIZATION
15 DISCLOSURE
16 UNIFORMITY
17 RELEVANCE
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Accounting concepts and principles

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