Tuesday, 2 May 2017

Accounting Concepts.pdf

As accounting evolved, questions arose concerning the nature of the unit to be accounted for, the measurement principles to be used, and the general guidelines to be followed in order to make the financial data useful in decision making. In order to maintain uniformity and consistency in preparing and maintaining books of accounts, accountants gradually developed underlying accounting rules or principles that are followed in present-day accounting. They are laws that are accepted to guide...

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