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Summary | Principles

AccountingTools

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Principles Topics

Related Courses

Accountants’ Guidebook

Bookkeeping Guidebook

GAAP Guidebook

Accounting Principles Overview

  • Accounting principles

  • Accounting theory

  • Basic accounting principles

  • The key accounting assumptions

Individual Accounting Principles

  • Accounting conservatism

  • Accrual principle

  • Conservatism principle

  • Consistency principle

  • Cost principle

  • Cost benefit principle

  • Economic entity principle

  • Expense recognition principle

  • Full disclosure principle

  • Going concern principle

  • Matching principle

  • Materiality principle

  • Monetary unit principle

  • Objectivity principle

  • Realization principle

  • Reliability principle

  • Revenue recognition principle

  • Separate entity principle

  • Time period principle

Concepts

  • Accounting convention

  • Accounting methods

  • Bragg's laws of accounting

  • Business entity

  • Capital maintenance

  • Commercial substance

  • Expense recognition

  • Faithful representation

  • Going concern qualification

  • Materiality constraint

  • Money measurement concept

  • Objectives of financial reporting

  • Periodicity assumption

  • Prudence concept

  • The characteristics of useful accounting information

  • Timeliness of accounting information

  • Uniformity concept

  • Unit of measure concept

  • What is materiality in accounting information?

  • What is substance over form?

Related Definitions

  • Accounting change

  • Market price

  • Relevance

  • Understandability

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    • Podcast Index
    • Podcast Summary
  • Dictionary/
  • FAQs/
  • About/
    • About
    • Contact
    • Environmental Commitment
  • Home/

AccountingTools

Accounting Books

College Textbooks

Finance Books

Operations Books

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