Lecture 3 and 4-Concepts of Accounting

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Concepts of Accounting

14-09-2021
Lecture 3
Concepts of Accounting (revision)

Business Entity Concept

Money Measurement Concept

Going Concern Concept

Cost Concept

Dual Aspect Concept

Building a Global University September 2021


2
Concepts of Accounting (revision)

MATCHIN
G REALIZATIO
N OBJECTIV
ACCOUNTING CONCEPT
CONCEPT E
PERIOD
EVIDENCE
ACCRUAL
CONCEPT
CONCEP
T

Building a Global University


September 2021 3
Happy Learning 

Mr. Vijay Kumar


Assistant Professor
FMS 9459033055
vijaykumar692
@shooliniuniversit
y.com

Building a Global University September 2021 4

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