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What is Accounting Principles and Concepts about?

Accounting involves recording, classifying, and summarizing financial transactions and events, and communicating the results to users outside of the business. It is both an art and a science. Financial accounting focuses on providing general purpose financial statements to external users, while managerial accounting focuses on providing quantitative information to internal management for planning and control. The basic assumptions, or postulates, that accounting principles are based on include monetary unit

Author

Ma Hadassa O. Foliente

Language

EN