Accounting Chapter 5 Lecture 01
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Transcript of Accounting Chapter 5 Lecture 01
Slide 1
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wnmvewevbi bxwZgvjv5.01 wnmvewevbi bxwZgvjv Principles of Accountingwnmvewevb bxwZgvjv hv meRb ^xKZ wnmvewevb bxwZgvjv (Generally Accepted Accounting Principle-GAAP) bvgI cwiwPZ| wnmvewevb bxZgvjv njv cKZtc KZKjv MvBW-hv wnmvewevbK h_v_ I MnYhvM Ki ZzjQ| wnmvewevb bxwZgvjvi ga iqQ KZKjv bxwZ (Concept), ixwZ (Convention) ev gvb (Standard) hv AbymiY Ki jb`b wjwceKiY _K i Ki Avw_K weeiYx cyZ Kiv nq| 1973 mvj _K AvRvwZK wnmvegvb KwgwU (International Accounting Standard Committee-IASC) hv cieZxZ AvRvwZK wnmvegvb evW (International Accounting Standard BoardFASB) Ges (Financial Accounting Standard BoardFASB) cwZvi ci _K wnmvewevbi ZvwK `kb I cqvM ixwZ wb`kKvix aviYv I c_vmg~nK c_Kfve weePbv bv Ki GjvK GK wnmvewevb bxwZgvjv ej MY Kiv nq-hjv GAAP wnme cwiwPwZ| Gjv weki mKj wnmvewevbx gb Pj|
wnmvewevb bxwZgvjvK `yfvM fvM Kiv nqQ 1. wnmvewevb aviYv (Accounting Concepts) 2. wnmvewevb c_v (Accounting Conventions) 1. wnmvewevb aviYv (Accounting Concept) wnmvewevb bxwZ ejZ Ggb KZKjv meRbmZ I ^Ztwm wbqg-Kvbyb I eenvi cYvwjK eySvq hv viv wnmvewevb ckv cwiPvwjZ I wbqwZ nq _vK| 2. wnmvewevb c_v (Accounting Convention) GKwU `ki mvgvwRK, ivRbwZK I A_bwZK Aevi Dci wfw Ki, hme wbqgKvbyb Aej^b I AbymiY Ki `ki wnmvewevb ckv cwiPvwjZ nq _vK, ZvK wnmvewevb ixwZ ev cPwjZ c_v ej| GwU m~Yfve `ki ivRbwZK, mvgvwRK I A_bwZK Aevi Dci wbfikxj| wbP ewYZ QK wnmveiY msv aviYv I c_vjv `Lvbv njv:
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