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Account

ingconcept
s

-ar
et hebasi
crul
es,assumpti
ons,andcondi
ti
onst
hatdef
inet
hepar
amet
ersandconst
rai
nts
wit
hinwhichtheaccounti
ngoper
ates.

9account
ingconcept
s:

1.Busi
nessEnt
it
y

2.MoneyMeasur
ement

3.Goi
ngConcer
n

4.Account
ingPer
iod

5.CostConcept

6.Dual
i
tyAspectconcept

7.Real
i
sat
ionConcept

8.Accr
ual
Concept

9.Mat
chi
ngConcept
.

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