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What is Key Principles of Accounting Theory about?

This document outlines 31 basic concepts of accounting theory according to Paton and Littleton (P&L). It discusses concepts such as the economic entity, going concern assumption, accrual basis of accounting, matching principle, and conservatism. It also notes that P&L may not include all important concepts, listing 4 additional concepts around substance over form, recognition of private property rights, diversity of accounting treatments, and internal controls.

Author

kharisma

Language

EN