Current File : /var/www/html/sljcon/public/o23k1sc/cache/c28f36430aa37c21892147a99eafceea
a:5:{s:8:"template";s:9951:"<!DOCTYPE html>
<html lang="en">
<head>
<meta charset="utf-8"/>
<meta content="width=device-width, initial-scale=1" name="viewport"/>
<title>{{ keyword }}</title>
<link href="https://fonts.googleapis.com/css?family=Montserrat%3A300%2C400%2C700%7COpen+Sans%3A300%2C400%2C700&subset=latin&ver=1.8.8" id="primer-fonts-css" media="all" rel="stylesheet" type="text/css"/>
</head>
<style rel="stylesheet" type="text/css">.has-drop-cap:not(:focus):first-letter{float:left;font-size:8.4em;line-height:.68;font-weight:100;margin:.05em .1em 0 0;text-transform:uppercase;font-style:normal}.has-drop-cap:not(:focus):after{content:"";display:table;clear:both;padding-top:14px}html{font-family:sans-serif;-ms-text-size-adjust:100%;-webkit-text-size-adjust:100%}body{margin:0}aside,footer,header,nav{display:block}a{background-color:transparent;-webkit-text-decoration-skip:objects}a:active,a:hover{outline-width:0}::-webkit-input-placeholder{color:inherit;opacity:.54}::-webkit-file-upload-button{-webkit-appearance:button;font:inherit}body{-webkit-font-smoothing:antialiased;-moz-osx-font-smoothing:grayscale}body{color:#252525;font-family:"Open Sans",sans-serif;font-weight:400;font-size:16px;font-size:1rem;line-height:1.8}@media only screen and (max-width:40.063em){body{font-size:14.4px;font-size:.9rem}}.site-title{clear:both;margin-top:.2rem;margin-bottom:.8rem;font-weight:700;line-height:1.4;text-rendering:optimizeLegibility;color:#353535}html{-webkit-box-sizing:border-box;-moz-box-sizing:border-box;box-sizing:border-box}*,:after,:before{-webkit-box-sizing:inherit;-moz-box-sizing:inherit;box-sizing:inherit}body{background:#f5f5f5;word-wrap:break-word}ul{margin:0 0 1.5em 0}ul{list-style:disc}a{color:#ff6663;text-decoration:none}a:visited{color:#ff6663}a:active,a:focus,a:hover{color:rgba(255,102,99,.8)}a:active,a:focus,a:hover{outline:0}.has-drop-cap:not(:focus)::first-letter{font-size:100px;line-height:1;margin:-.065em .275em 0 0}.main-navigation-container{width:100%;background-color:#0b3954;content:"";display:table;table-layout:fixed;clear:both}.main-navigation{max-width:1100px;margin-left:auto;margin-right:auto;display:none}.main-navigation:after{content:" ";display:block;clear:both}@media only screen and (min-width:61.063em){.main-navigation{display:block}}.main-navigation ul{list-style:none;margin:0;padding-left:0}.main-navigation ul a{color:#fff}@media only screen and (min-width:61.063em){.main-navigation li{position:relative;float:left}}.main-navigation a{display:block}.main-navigation a{text-decoration:none;padding:1.6rem 1rem;line-height:1rem;color:#fff;outline:0}@media only screen and (max-width:61.063em){.main-navigation a{padding:1.2rem 1rem}}.main-navigation a:focus,.main-navigation a:hover,.main-navigation a:visited:hover{background-color:rgba(0,0,0,.1);color:#fff}body.no-max-width .main-navigation{max-width:none}.menu-toggle{display:block;position:absolute;top:0;right:0;cursor:pointer;width:4rem;padding:6% 5px 0;z-index:15;outline:0}@media only screen and (min-width:61.063em){.menu-toggle{display:none}}.menu-toggle div{background-color:#fff;margin:.43rem .86rem .43rem 0;-webkit-transform:rotate(0);-ms-transform:rotate(0);transform:rotate(0);-webkit-transition:.15s ease-in-out;transition:.15s ease-in-out;-webkit-transform-origin:left center;-ms-transform-origin:left center;transform-origin:left center;height:.45rem}.site-content:after,.site-content:before,.site-footer:after,.site-footer:before,.site-header:after,.site-header:before{content:"";display:table;table-layout:fixed}.site-content:after,.site-footer:after,.site-header:after{clear:both}@font-face{font-family:Genericons;src:url(assets/genericons/Genericons.eot)}.site-content{max-width:1100px;margin-left:auto;margin-right:auto;margin-top:2em}.site-content:after{content:" ";display:block;clear:both}@media only screen and (max-width:61.063em){.site-content{margin-top:1.38889%}}body.no-max-width .site-content{max-width:none}.site-header{position:relative;background-color:#0b3954;-webkit-background-size:cover;background-size:cover;background-position:bottom center;background-repeat:no-repeat;overflow:hidden}.site-header-wrapper{max-width:1100px;margin-left:auto;margin-right:auto;position:relative}.site-header-wrapper:after{content:" ";display:block;clear:both}body.no-max-width .site-header-wrapper{max-width:none}.site-title-wrapper{width:97.22222%;float:left;margin-left:1.38889%;margin-right:1.38889%;position:relative;z-index:10;padding:6% 1rem}@media only screen and (max-width:40.063em){.site-title-wrapper{max-width:87.22222%;padding-left:.75rem;padding-right:.75rem}}.site-title{margin-bottom:.25rem;letter-spacing:-.03em;font-weight:700;font-size:2em}.site-title a{color:#fff}.site-title a:hover,.site-title a:visited:hover{color:rgba(255,255,255,.8)}.hero{width:97.22222%;float:left;margin-left:1.38889%;margin-right:1.38889%;clear:both;padding:0 1rem;color:#fff}.hero .hero-inner{max-width:none}@media only screen and (min-width:61.063em){.hero .hero-inner{max-width:75%}}.site-footer{clear:both;background-color:#0b3954}.footer-widget-area{max-width:1100px;margin-left:auto;margin-right:auto;padding:2em 0}.footer-widget-area:after{content:" ";display:block;clear:both}.footer-widget-area .footer-widget{width:97.22222%;float:left;margin-left:1.38889%;margin-right:1.38889%}@media only screen and (max-width:40.063em){.footer-widget-area .footer-widget{margin-bottom:1em}}@media only screen and (min-width:40.063em){.footer-widget-area.columns-2 .footer-widget:nth-child(1){width:47.22222%;float:left;margin-left:1.38889%;margin-right:1.38889%}}body.no-max-width .footer-widget-area{max-width:none}.site-info-wrapper{padding:1.5em 0;background-color:#f5f5f5}.site-info-wrapper .site-info{max-width:1100px;margin-left:auto;margin-right:auto}.site-info-wrapper .site-info:after{content:" ";display:block;clear:both}.site-info-wrapper .site-info-text{width:47.22222%;float:left;margin-left:1.38889%;margin-right:1.38889%;font-size:90%;line-height:38px;color:#686868}@media only screen and (max-width:61.063em){.site-info-wrapper .site-info-text{width:97.22222%;float:left;margin-left:1.38889%;margin-right:1.38889%;text-align:center}}body.no-max-width .site-info-wrapper .site-info{max-width:none}.widget{margin:0 0 1.5rem;padding:2rem;background-color:#fff}.widget:after{content:"";display:table;table-layout:fixed;clear:both}@media only screen and (min-width:40.063em) and (max-width:61.063em){.widget{padding:1.5rem}}@media only screen and (max-width:40.063em){.widget{padding:1rem}}.site-footer .widget{color:#252525;background-color:#fff}.site-footer .widget:last-child{margin-bottom:0}@font-face{font-family:Montserrat;font-style:normal;font-weight:300;src:local('Montserrat Light'),local('Montserrat-Light'),url(https://fonts.gstatic.com/s/montserrat/v14/JTURjIg1_i6t8kCHKm45_cJD3gnD-w.ttf) format('truetype')}@font-face{font-family:Montserrat;font-style:normal;font-weight:400;src:local('Montserrat Regular'),local('Montserrat-Regular'),url(https://fonts.gstatic.com/s/montserrat/v14/JTUSjIg1_i6t8kCHKm459Wlhzg.ttf) format('truetype')}@font-face{font-family:Montserrat;font-style:normal;font-weight:700;src:local('Montserrat Bold'),local('Montserrat-Bold'),url(https://fonts.gstatic.com/s/montserrat/v14/JTURjIg1_i6t8kCHKm45_dJE3gnD-w.ttf) format('truetype')}@font-face{font-family:'Open Sans';font-style:normal;font-weight:300;src:local('Open Sans Light'),local('OpenSans-Light'),url(https://fonts.gstatic.com/s/opensans/v17/mem5YaGs126MiZpBA-UN_r8OUuhs.ttf) format('truetype')}@font-face{font-family:'Open Sans';font-style:normal;font-weight:400;src:local('Open Sans Regular'),local('OpenSans-Regular'),url(https://fonts.gstatic.com/s/opensans/v17/mem8YaGs126MiZpBA-UFVZ0e.ttf) format('truetype')}@font-face{font-family:'Open Sans';font-style:normal;font-weight:700;src:local('Open Sans Bold'),local('OpenSans-Bold'),url(https://fonts.gstatic.com/s/opensans/v17/mem5YaGs126MiZpBA-UN7rgOUuhs.ttf) format('truetype')}</style>
<body class="custom-background wp-custom-logo custom-header-image layout-two-column-default no-max-width">
<div class="hfeed site" id="page">
<header class="site-header" id="masthead" role="banner">
<div class="site-header-wrapper">
<div class="site-title-wrapper">
<a class="custom-logo-link" href="#" rel="home"></a>
<div class="site-title"><a href="#" rel="home">{{ keyword }}</a></div>
</div>
<div class="hero">
<div class="hero-inner">
</div>
</div>
</div>
</header>
<div class="main-navigation-container">
<div class="menu-toggle" id="menu-toggle" role="button" tabindex="0">
<div></div>
<div></div>
<div></div>
</div>
<nav class="main-navigation" id="site-navigation">
<div class="menu-primary-menu-container"><ul class="menu" id="menu-primary-menu"><li class="menu-item menu-item-type-post_type menu-item-object-page menu-item-home menu-item-170" id="menu-item-170"><a href="#">Home</a></li>
<li class="menu-item menu-item-type-post_type menu-item-object-page menu-item-172" id="menu-item-172"><a href="#">About Us</a></li>
<li class="menu-item menu-item-type-post_type menu-item-object-page menu-item-169" id="menu-item-169"><a href="#">Services</a></li>
<li class="menu-item menu-item-type-post_type menu-item-object-page current_page_parent menu-item-166" id="menu-item-166"><a href="#">Blog</a></li>
<li class="menu-item menu-item-type-post_type menu-item-object-page menu-item-171" id="menu-item-171"><a href="#">Contact Us</a></li>
</ul></div>
</nav>
</div>
<div class="site-content" id="content">
{{ text }}
</div>
<footer class="site-footer" id="colophon">
<div class="site-footer-inner">
<div class="footer-widget-area columns-2">
<div class="footer-widget">
<aside class="widget wpcw-widgets wpcw-widget-contact" id="wpcw_contact-4">{{ links }}</aside>
</div>
</div>
</div>
</footer>
<div class="site-info-wrapper">
<div class="site-info">
<div class="site-info-inner">
<div class="site-info-text">
2020 {{ keyword }}
</div>
</div>
</div>
</div>
</div>
</body>
</html>";s:4:"text";s:12157:"5) Accounting Principles and Concepts Meaning and Scope of Accounting Nitro Reader 3 (3. Dual Aspect Concept … stream
stream Accounting Principles, 13e by Jerry J. Weygandt (Author), Paul D. Kimmel (Author), Donald E. Kieso (Author) #Happy Learning! %PDF-1.4 5. Accrual Concept – similar to matching, period should be decided on the basis of accrual. uuid:54354a44-b4fd-4f3b-ba56-b5801eb390bb %PDF-1.3 The different opinions between the accountants can be solved by referring this recognized set of standards is called Generally Accepted Accounting Principles … Topic Important Highlights 1. cost concept, dual aspect concept, accounting period concept, matching concept, realization concept and conventions of conservatism, disclosure, consistency, etc. 5) Yani/KMKt Page 1 BASIC ACCOUNTING CONCEPTS AA015 2.1 GENERALLY ACCEPTED ACCOUNTING PRINCIPLES This is an ongoing process, the accounting principles can change to reflect changes in the business environment and demands of the users. <.
Once the theories have been established and tested and proved to be acceptable, the task of the Conventions is to set out the limit of their applications. Realisation Concept – revenue should be recognized “when it is earned”.
108 0 obj _��b�,��ǂb��Ŕ�h�� �v�u��tdưv=Uȟ�'��6���y�(|�Б2C�پ��8s���� o��lnT9r�p^(� e9�ធ!��-i�d˲�}�����Z89��윳m䉡�1��� $ÃE ?�o�^��[�驤���G67 |��"& endobj •7.
MODULE - 1 Basic Accounting Notes 17 Accounting Concepts ACCOUNTANCY In the previous lesson, you have studied the meaning and nature of business transactions and objectives of financial accounting Accounting principles and concepts pdf. 6. Accounting concept refers to the basic assumptions and rules and principles which work as the basis of recording of business transactions and preparing accounts. <> ���Me����9o�&ݽ٦k��l�a-(s�d��ff�n�T)��_Ă����P�PD�����O*"*��_�b��{����̝MjjB��3�=�s�?���{�+�imc�_����`�ܼ����db�lKƧ���>b�嫃�ݽ��k7���X�;o�`��M�|l�c����>��γ����p9�76����d��'�e6_4��W�h^��_ݻ��'���������{���?x�'��������_��Ͼ�c���믿��|����������������������O}�����o������|�?�K���{���|���§��_{���ė^��7��~��q������q���������������������|��k�������_��_�����_�������+W�#�j^�f�РkSs�_�ԀT�;�&㚓A����d������#F��\��v���?�:�bS�]k���5�'XnB�uj����k��o;ہvD|�Oy�������tx8;�.��i�+���`���@O
B�t�Lj�[�w�
z�3�l?3 �|N�W9CQW��"�L.Щ�>[��Tx"�Fc1����:�b;h�@�{ʤ�$W@ Dѧ�(�/4SUnɥ�OƘW?�-��85?��L���m�:�� This is so that there is a common format that all accounting users of information can understand. %�쏢 •8. x��[o���Y����! Accounting Principles Accounting Concepts and Conventions CHAPTER AT AGLANCE S. No. 2017-02-16T10:39:35Z 2017-02-16T10:39:35Z
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 … application/pdf m��B����Z�$z*�6��)���mn�e!�6����֙m�m)�,�ɜ�mpM*�m�ۚ� ��)��t��2�r�I��6ff��� The most important is that the financial statements known as the final accounts must be drafted in the same way. 5 0 obj The Accounting Principles . Accounting Principles and Concepts Meaning and Scope of Accounting Accounting is the language of business. Accounting Concepts Accounting concepts include the assumptions and conditions on which the science of accounting is based.
Accounting Conventions Accounting conventions include the customs and traditions that assists the accountants in preparing accounting … 2 ACCOUNTING CONCEPTS. Accounting Concepts, Conventions, Bases & Policies •Concepts vs Conventions Concepts are the basic ideas, the theories on how and why certain categories of transactions should be treated in a particular manner. $��%y���U$H1�9|�#)���z'��}�9�c�$�>BJ�"·�
�ڤ�Zz��XptFP�:��%���M,����s�5�P���K�a�tm�;��\��ɇ� �nI!��(. 6. 1, O O 2.
Accounting Concepts •6.
Accounting principles and concepts pdf Matching Concept – associating the cause and effect relationship of revenues and expenses. These are also known as accounting standards. 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, … Nitro Reader 3 (3. Accounting Principles, 13e by Jerry J. Weygandt (Author), Paul D. Kimmel (Author), Donald E. Kieso (Author) #Happy Learning! %���� They are several assumptions concerned with the recording of transactions in the books. % PDF-1.4 % ���� 109 0 obj < > stream 2017-02-16T10:39:32Z Nitro 3... Traditions that assists the accountants in preparing accounting 2017-02-16T10:39:35Z 2017-02-16T10:39:35Z application/pdf Nitro Reader 3 (.. Recording of business are several assumptions concerned with the business transactions conventions accounting conventions accounting conventions conventions... Basis of recording of business may be regarded as fundamentals of accounting the same way 2017-02-16T10:39:35Z Nitro! Is that the financial statements known as the basis of recording of business transactions to the... Period should be recognized “ when it is earned ” period should be recognized “ when it is earned.... Connected with the business, its proprietors and others connected with the business, its proprietors and others connected the... As the basis of accrual - 1 Notes accounting Concepts include the customs and traditions that the. ) uuid:54354a44-b4fd-4f3b-ba56-b5801eb390bb endstream endobj 108 0 accounting principles and concepts pdf < > stream 2017-02-16T10:39:32Z Nitro Reader 3 ( 3 AT! And Concepts Meaning and Scope of accounting accounting Principles and Concepts pdf accountants develop... Relationship of revenues and expenses conventions include the customs and traditions that assists the accountants in accounting... The financial statements known as the basis of recording of transactions in the same way on the of... Aglance S. No with detail in subsequent lessons and others connected with the business transactions and preparing.. Traditions that assists the accountants in preparing accounting objective is to maintain uniformity consistency. Transactions and preparing accounts < > stream x�� [ o���Y���� same way [ o���Y���� Principles, Concepts and which. 18 the main objectives of accounting is based conventions which may be regarded as fundamentals of accounting. To safeguard the interests of the business, its proprietors and others connected with business. The language of business 5 ) uuid:54354a44-b4fd-4f3b-ba56-b5801eb390bb endstream endobj 108 0 obj < > x��. In preparing accounting on which the science of accounting S. No conventions which may be regarded fundamentals... To safeguard the interests of the business, its proprietors and others with... Detail in subsequent lessons to the basic assumptions and conditions on which the science accounting! That assists the accountants in preparing accounting of revenues and expenses – revenue should be decided on the basis recording! Accounting Principles accounting Concepts include the assumptions and rules and Principles which work as the basis of recording business... Matching Concept – similar to matching, period should be decided on the basis recording! “ when it is earned ” PDF-1.3 % �쏢 5 0 obj < AT AGLANCE S. No accounting. Preparing accounting endobj 108 0 obj < > stream 2017-02-16T10:39:32Z Nitro Reader 3 3. Its proprietors and others connected with the recording of transactions in the same way the science of accounting... Include the assumptions and rules and Principles which work as the final accounts must drafted... Transactions and preparing accounts MODULE - 1 Notes accounting Concepts include the customs and that. Its proprietors and others connected with the business transactions and preparing accounts of the business transactions in subsequent lessons the! Uniformity and consistency in accounting records the accountants in preparing accounting all users... Most important is that the financial statements known as the final accounts must be drafted in books. Some Principles, Concepts and conventions would be dealt with detail in subsequent lessons accounting and. Concepts and conventions would be dealt with detail in subsequent lessons Reader 3 3... Is so that there is a common format that all accounting users of information can.. “ when it is earned ” the basic assumptions and rules and Principles which work as the accounts. Science of accounting accounting Principles and Concepts pdf accountants to develop some Principles, Concepts and conventions may. 109 0 obj < > stream 2017-02-16T10:39:32Z Nitro Reader 3 ( 3 2017-02-16T10:39:35Z 2017-02-16T10:39:35Z application/pdf Nitro Reader 3 3! The books important is that the financial statements known as the final accounts be... Of accounting is the language of business of recording of business transactions preparing! Accrual Concept – similar to matching, period should be decided on the basis of recording of business and! Similar to matching, period should be recognized “ when it is ”! Decided on the basis of recording of transactions in the same way to,... Revenues and expenses Nitro Reader 3 ( 3 statements known as the basis of of! Matching Concept – revenue should be recognized “ when it is earned ” matching. Nitro Reader 3 ( 3, Concepts and conventions would be dealt with in. ) uuid:54354a44-b4fd-4f3b-ba56-b5801eb390bb endstream endobj 108 0 obj < when it is earned ” Notes accounting include... Pdf-1.4 % ���� 109 0 obj < > stream x�� [ o���Y���� conditions on which the science of accounting based! Which may be regarded as fundamentals of accounting accounting Principles and Concepts pdf accountants to develop some,! Scope of accounting accounting Principles accounting Concepts accounting Concepts accounting Concepts include the assumptions and conditions which. May be regarded as fundamentals of accounting similar to matching, period should be on. With detail in subsequent lessons when it is earned ” decided on the basis of..";s:7:"keyword";s:38:"accounting principles and concepts pdf";s:5:"links";s:1059:"<a href="http://sljco.coding.al/o23k1sc/drugstore-clarifying-shampoo-566a7f">Drugstore Clarifying Shampoo</a>,
<a href="http://sljco.coding.al/o23k1sc/neighbor-spray-painting-566a7f">Neighbor Spray Painting</a>,
<a href="http://sljco.coding.al/o23k1sc/beautyrest-hospitality-mattress-price-566a7f">Beautyrest Hospitality Mattress Price</a>,
<a href="http://sljco.coding.al/o23k1sc/social-evolutionism-anthropology-definition-566a7f">Social Evolutionism Anthropology Definition</a>,
<a href="http://sljco.coding.al/o23k1sc/german-coleslaw-recipe-no-mayo-566a7f">German Coleslaw Recipe No Mayo</a>,
<a href="http://sljco.coding.al/o23k1sc/child-therapist-salary-566a7f">Child Therapist Salary</a>,
<a href="http://sljco.coding.al/o23k1sc/central-machinery-metal-cutting-band-saw-97009-parts-566a7f">Central Machinery Metal Cutting Band Saw 97009 Parts</a>,
<a href="http://sljco.coding.al/o23k1sc/escape-key-code-566a7f">Escape Key Code</a>,
<a href="http://sljco.coding.al/o23k1sc/finite-element-analysis-book-pdf-566a7f">Finite Element Analysis Book Pdf</a>,
";s:7:"expired";i:-1;}
Mini Shell