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Accounting for Management - Accounting Principles
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This video is related to Generally Accepted Accounting Principles (GAAP). This includes both Accounting Concepts and Accounting convention.
The various accounting concepts used are:
1. Business entity concept / Legal entity concept / Separate entity concept
2. Money measurement concept
3. Going concern concept
4. Cost concept / Historical cost concept
5. Dual aspect concept
6. Accounting period concept / Periodicity concept
7. Revenue matching concept
8. Realisation concept / Realization concept / Revenue realisation concept / Revenue realization concept,
9. Objective evidence concept
10. Acural concept
The various Accounting Conventions are:
1. Convention of consistency
2. Convention of full disclosure
3. Convention of materiality
4. Convention of conservatism / Convention of prudence
The link for the previous 4 video
1. Introduction to Accounting
2. Basic Accounting Terminologies
3. Accounting Cycle
4. Branches of Accounting
The various accounting concepts used are:
1. Business entity concept / Legal entity concept / Separate entity concept
2. Money measurement concept
3. Going concern concept
4. Cost concept / Historical cost concept
5. Dual aspect concept
6. Accounting period concept / Periodicity concept
7. Revenue matching concept
8. Realisation concept / Realization concept / Revenue realisation concept / Revenue realization concept,
9. Objective evidence concept
10. Acural concept
The various Accounting Conventions are:
1. Convention of consistency
2. Convention of full disclosure
3. Convention of materiality
4. Convention of conservatism / Convention of prudence
The link for the previous 4 video
1. Introduction to Accounting
2. Basic Accounting Terminologies
3. Accounting Cycle
4. Branches of Accounting
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