Fundamental accounting principles

by William W. Pyle

Publisher: R. D. Irwin in Homewood, Ill

Written in English
Published: Pages: 837 Downloads: 514
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Subjects:

  • Accounting.

Edition Notes

Statement[by] William W. Pyle [and] John Arch White.
SeriesWillard J. Graham series in accounting
ContributionsWhite, John Arch, 1901- joint author.
Classifications
LC ClassificationsHF5635 .P975 1972
The Physical Object
Paginationxviii, 837 p.
Number of Pages837
ID Numbers
Open LibraryOL4770071M
LC Control Number78162057

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Accounting is extremely popular as the language of business language. Through this language, it is easy to analyse the financial condition and performance of the business.

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This is the concept that accounting transactions should be recorded in the accounting periods when they actually occur, rather than in the periods when there are cash flows associated with them. This is the foundation of the accrual basis of accounting. The fundamental principles are the basic concepts that accountants can assume to be true from financial statement-to-financial statement and company-to-company.

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accountants to develop some principles, concepts and conventions which may be regarded as fundamentals of accounting. The need for generally accepted accounting principles arises from two reasons: 1) to be logical & consistent in recording the transaction 2) to conform to the established practices & procedures.

A man who is involved in the process of book keeping and accounting is called an accountant. With the coming up accounting as a specialised field of knowledge, an accountant has a special place in the structure of an organisation, because he performs certain vital functions.

The following paragraphs examine the functions of accounting and what. For more than six decades, Fundamental Accounting Principles has helped introductory accounting students succeed. With its step-by-step approach, FAP streamlines complex accounting processes and helps students build confidence by mastering key concepts and procedures/5().

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