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ACCOUNTING CONCEPTS AND CONVENTIONS
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Answer Posted / kspatwal
As said earlier, concepts are the basic assumptions or
conditions upon which the science of
accounting is based. There are five basic concepts of
accounting, namely – business entity
concept, which is also termed as separate entity concept,
going concern concept, money
measurement concept, periodicity concept and accrual
concept. Each concept is discussed
below.
In what manner we implement these concepts in our daily
life are the conventions.
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