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# PPT : Accounting as a Measurement Discipline CA Foundation Notes | EduRev

## CA Foundation : PPT : Accounting as a Measurement Discipline CA Foundation Notes | EduRev

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Section A Chapter 1 Unit - 5
CA.S.S.Prathap
Page 2

Section A Chapter 1 Unit - 5
CA.S.S.Prathap
Identification of objects , transactions and
events
Selection of standards (or) scale
Evaluation of dimension of measurement
standards  ( or ) scale
In Accounting ,Money is the scale of measurement
Page 3

Section A Chapter 1 Unit - 5
CA.S.S.Prathap
Identification of objects , transactions and
events
Selection of standards (or) scale
Evaluation of dimension of measurement
standards  ( or ) scale
In Accounting ,Money is the scale of measurement
Historical cost
Current cost
Realisable cost
Present value
Page 4

Section A Chapter 1 Unit - 5
CA.S.S.Prathap
Identification of objects , transactions and
events
Selection of standards (or) scale
Evaluation of dimension of measurement
standards  ( or ) scale
In Accounting ,Money is the scale of measurement
Historical cost
Current cost
Realisable cost
Present value
It is the amount paid on purchase
(i.e.,) cash / purchase price
It means acquisition price
It is the Gross book value of a fixed asset
Page 5

Section A Chapter 1 Unit - 5
CA.S.S.Prathap
Identification of objects , transactions and
events
Selection of standards (or) scale
Evaluation of dimension of measurement
standards  ( or ) scale
In Accounting ,Money is the scale of measurement
Historical cost
Current cost
Realisable cost
Present value
It is the amount paid on purchase
(i.e.,) cash / purchase price
It means acquisition price
It is the Gross book value of a fixed asset
It means
replacement cost .
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## Fundamentals of Accounting for CA CPT

39 videos|143 docs|85 tests

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