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6 Νοε 2012 · The document discusses key accounting concepts and principles that guide the preparation of financial statements. It describes 12 major concepts: business entity, money measurement, going concern, historical cost, prudence, materiality, objectivity, consistency, accruals/matching, realization, uniformity, and disclosure.
15 Ιαν 2014 · It discusses the need for accounting to determine results of business transactions and the financial position. It outlines the key functions of accounting like identifying, recording, classifying, summarizing, analyzing, interpreting and communicating financial information.
14 Φεβ 2012 · The document provides an overview of accounting, including its objectives and uses. It discusses that accounting involves recording, classifying, and summarizing financial transactions. It notes that accounting is required wherever money is involved to account for economic resources.
Accounting Basics: Agenda Introduction to Financial Statements – Balance Sheet – Income Statement – Statement of Cash Flows Metrics and Ratios. McGraw-Hill/Irwin Understanding Business, 7/e © 2005 The McGraw-Hill Companies, Inc.,
Accounting_Principles_and_Concepts.ppt - Free download as PDF File (.pdf), Text File (.txt) or view presentation slides online. The document discusses key accounting principles and concepts such as GAAP, the accounting entity principle, going concern principle, time period principle, monetary principle, historical cost principle, objectivity ...
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The document discusses key accounting concepts and principles that guide accountants. It identifies 12 basic accounting concepts including the separate entity concept, historical cost concept, going concern assumption, and accrual basis of accounting.
