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 Financial
Accounting and
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INTRODUCTIO
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After studying this chapter, you should be able to

understand:
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1
Meaning of Accounting
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7
Features of Accounting:
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Objectives of Accounting
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9
Advantages of Accounting
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3

BASICS
OF
ACCOUNTIN
G Dr. Yamini
1234254 Negi
5

After studying this chapter, you should be able to

understand:

1
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6
Users of Accounting Information:
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Basic Accounting Terms:
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Classification of Assets:
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Contd…
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Accounting Principles,
Conventions
and
Concepts

Dr. Yamini Negi

Accounting Principles
1
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Accounting Concepts:
1
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Business Entity Concept:
1
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1
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1
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ED
Money Measurement Concept:
1
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DFE4BD975935D96DBE9FBD9BD23BD97596D933E939F223456E

1
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Going Concern Concept:
1
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3B9F5975D7576D9ADB7393967D

1
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9DABD27F673597E92FB8D93596DED9FEED6E

1
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AD5764BD93B9BDD54D9DAD5764BD

1
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E97696D94E75DEE
6
Accounting Period Concept:
1
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BD84CFB9756DBFCE93B9FE2DB6F757589AB376+C3EEDE9E396F6976E9ADB3BF52D92F59
D9DFE4BD

1
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9ABDE4DE96F69F94E75DEE97E9C7DC96392356754D93B9F5975D7576D9ADB7393
967D

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1234254
7
Historical Cost Concept:
1
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729752C4DE9A4B2FED9AB72D975E6FCCF673592FB8DE9D62
1
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1
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5369D9BD23BD97596D933E939F223456
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1234254
8

Dual Aspect Concept:

1
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1
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1
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1234254
34
Revenue Recognition Concept:
1
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FD9DD59BDFC71D9D59F96BF5EF267359FE9DD59D56DBD975639F596D9
3C78F67359639BD2D7D96D9F34569FE9DD59DE6FC7ED

1
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1234254
33

Matching Concept:
1
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6D9ADB739D596D9BDD54D97E9BD238571D9FE9DFB5D

1
2D59F5976D939BDD54D97E9BD23857ED9FE97523D97D97E9D56DBD97596
D9AB376939C3EE9F2234569FCC9DAD5EDE97524BBD9E34C9FCE39D9BD23857E
D9FE9DAD5ED

1
)9F59DAD5ED97E97524BBD9F8F75E697296D9BDD54D97CC9D9DFB5D9759
6D95D69ADB7396D9F345697CC9D92FBB7D93BFB9FE9F59DAD5ED9396
D95D69DFB

1
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72D97E9639D9BD5DBD97596D95D69DFB96D9F34569BD2D7D94E69D96BD
F6D9FE9BDD54D97596D95D69DFB9F6DB96D9EDB72D9FE9DD59BD5DBD

1234254
35

Accrual Concept:
1
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7696FDE9ACF2D9F595369D596D9ED66CDD5696FD9ACF2D

1
#B37697E9BD8FBD9FE9DFB5D9F696D967D96D9833E93B9EDB72DE9FBD9E3C9639F9
24E63DB97D96D9CD8FC9676CD97E9AFEED96396D924E63DB

1234254
39

Accounting Conventions:
1
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ABDAFB758975F527FC9E6F6DD56E

1
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