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This document provides an overview of fundamentals of accounting, including key concepts, principles, conventions and standards. It discusses accounting assumptions, qualitative characteristics of financial statements, functions of accounting, subfields of accounting, and users of accounting information. It also covers important accounting concepts like business entity, consistency, prudence, and materiality. Accounting standards issued by ICAI and ASB are summarized. Journal entries, classification of acco

Author

Satish Kumar Sahu

Language

EN