PPT : Principles and Conventions CA Foundation Notes | EduRev

Fundamentals of Accounting for CA CPT

CA Foundation : PPT : Principles and Conventions CA Foundation Notes | EduRev

 Page 1


CPT Section A Chapter 1 Unit 2   
CA. S.S.Prathap 
 
 
 
 
Page 2


CPT Section A Chapter 1 Unit 2   
CA. S.S.Prathap 
 
 
 
 
Accounting principles are a body of 
doctrines commonly associated with the 
theory and procedures of accounting. 
Page 3


CPT Section A Chapter 1 Unit 2   
CA. S.S.Prathap 
 
 
 
 
Accounting principles are a body of 
doctrines commonly associated with the 
theory and procedures of accounting. 
Accounting 
principles 
should be 
Based on real 
assumptions 
Followed 
consistently 
Reflect future 
predictions 
Informational 
to users 
Page 4


CPT Section A Chapter 1 Unit 2   
CA. S.S.Prathap 
 
 
 
 
Accounting principles are a body of 
doctrines commonly associated with the 
theory and procedures of accounting. 
Accounting 
principles 
should be 
Based on real 
assumptions 
Followed 
consistently 
Reflect future 
predictions 
Informational 
to users 
      
 
 Accounting Convention refer to the general 
agreement on the usage and practices in social or 
economic life. 
 
 GAAP - Generally Accepted Accounting Principles  
 
 
Page 5


CPT Section A Chapter 1 Unit 2   
CA. S.S.Prathap 
 
 
 
 
Accounting principles are a body of 
doctrines commonly associated with the 
theory and procedures of accounting. 
Accounting 
principles 
should be 
Based on real 
assumptions 
Followed 
consistently 
Reflect future 
predictions 
Informational 
to users 
      
 
 Accounting Convention refer to the general 
agreement on the usage and practices in social or 
economic life. 
 
 GAAP - Generally Accepted Accounting Principles  
 
 
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