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Basic accounting concepts basic accounting concepts are the broad assumption, which underline the periodic financial accounts of business enterprises most important concepts and conventions are:- •going concern assumption •accruals basis accounting •prudence •consistency •the materiality concepts •historical cost there. Financial accounting and accounting standards overview accounting is the language of business statements of financial accounting concepts. 1 subject : accounting for managers updated by:dr mahesh chand garg course code : cp-104 lesson no : 1 financial accounting : meaning, nature and role.
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