Theory Base of Accounting, AS & Ind-AS, Basis, GST

Fundamental accounting assumptions: going concern, consistency and accrual. Accounting principles: accounting entity, money measurement, accounting period, full disclosure, materiality, prudence, cost concept, matching concept and dual aspect. Accounting Standards and IFRS (International Financial Reporting Standards): concept and objectives. Double entry system of accounting. Bases of accounting - cash basis and accrual basis.

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