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[DOC File]Concepts and Principles of Accounting
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Jan 10, 2008 · Any accounting principles and concepts not specifically discussed in this Manual should be accounted for according to GAAP as interpreted in the opinions of the American Institute of Certified Public Accountants (AICPA) and in the statements by the Financial Accounting Standards Board (FASB).
basic accounting principles pdf

[DOC File]ACCOUNTING CLUSTER STANDARDS
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It thus becomes necessary to set forth certain basic accounting principles and concepts to be followed throughout the Manual. This section deals with the most significant of these principles and concepts. PRESCRIBED ACCOUNTING PRINCIPLES 1010. The accounting principles and concepts incorporated in this Manual are based on the "Audits of ...
10 basic accounting concepts

[DOC File]CHAPTER 1: INTRODUCING FINANCIAL ACCOUNTING
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The accounting profession is guided by basic accounting concepts and principles. In recording business transactions and in preparing financial statements, accountants apply these principles and concepts. Accounting principles differ from the principles related to the physical sciences.
10 basic accounting principles

[DOC File]Chapter 5
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Principles and Assumptions of Accounting. Two types: General Principles—the basic assumptions, concepts, and guidelines for preparing financial statements. Specific Principles—detailed rules used in reporting business transactions and events. a. Accounting Principles. i. Cost Principle. Means that accounting information is based on actual cost.
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[DOC File]TABLE OF CONTENTS
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Accounting Concepts and Practices. Accounting Cycle. Accounting Process. Financial Statements. Other Applications. BLA 1.1--Use basic accounting concepts and practices. Apply generally accepted accounting principles (GAAP) and procedures in preparing, maintaining, and interpreting accounting records.
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[DOCX File]unit 7. Concepts and principles
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Accounting Principles I WVEIS Code 1401 This course prepares students with the basic principles of the accounting cycle. Students study the basic principles, concepts and practices of the accounting cycle which includes financial statements, banking, payroll, business ownerships and an accounting career orientation.
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Basic accounting principles — AccountingTools
Accounting concepts have largely evolved from practical operating necessities, including income tax laws. ANS: T Principles are basic assumptions concerning the business environment. ANS: F Output-oriented principles are broad rules that guide the accounting function. ANS: F
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[DOC File]ACCOUNTING PRINCIPLES
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With these developments came an awareness of the need for a framework of concepts and generally accepted accounting principles to serve as guidelines for the preparation of the basic financial statements. Accounting principles have been developed by individuals to help make accounting data more useful in an ever-changing society.
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Basic accounting principles and concepts