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Accounting Concepts and Principles
Introduction ,[object Object],[object Object]
Users of Financial Statements ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Limitations of conventional financial statements ,[object Object],[object Object],[object Object]
Accounting Concepts
Accounting Concepts ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Business Entity ,[object Object],[object Object],[object Object]
Business Entity
[object Object],[object Object],[object Object],[object Object]
Money Measurement
Money Measurement ,[object Object],[object Object],[object Object],[object Object],[object Object]
Going Concern
Going Concern ,[object Object],[object Object],[object Object]
[object Object],[object Object],[object Object],[object Object]
Historical Cost
Historical Cost ,[object Object],[object Object],[object Object],[object Object]
Prudence/Conservatism
Prudence/Conservatism  ,[object Object],[object Object],[object Object],[object Object]
[object Object],[object Object],[object Object],[object Object]
Materiality
Materiality ,[object Object],[object Object],[object Object]
[object Object],[object Object],[object Object]
Objectivity
Objectivity ,[object Object],[object Object],[object Object]
[object Object],[object Object]
Consistency
Consistency ,[object Object],[object Object],[object Object],[object Object]
[object Object],[object Object],[object Object]
Accruals/Matching
Accruals/Matching ,[object Object],[object Object],[object Object],[object Object]
[object Object],[object Object],[object Object],[object Object]
Problems in the recognition of expenses ,[object Object]
Recognition criteria for expenses ,[object Object],[object Object],[object Object]
[object Object],[object Object],[object Object],[object Object],[object Object]
Realization
Realization ,[object Object],[object Object],[object Object]
Recognition of revenue ,[object Object],[object Object],[object Object],[object Object]
Recognition criteria for revenues ,[object Object],[object Object],[object Object],[object Object],[object Object]
[object Object],[object Object],[object Object],[object Object]
Problems in the recognition of revenue  ,[object Object],[object Object],[object Object],[object Object]
Exceptions to rule of sales recognition  ,[object Object],[object Object],[object Object],[object Object],[object Object]
[object Object],[object Object],[object Object],[object Object]
Disclosure
Disclosure ,[object Object],[object Object],[object Object]
Uniformity
Uniformity ,[object Object],[object Object],[object Object]
Relevance
Relevance ,[object Object],[object Object],[object Object]

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Accounting concept