Accounting – Generally Accepted Accounting Principles Tutorial 7 of 10


This video introduces GAAP and other accounting assumptions, principles and guidelines. General rules and concepts govern the field of accounting and are referred to as the basic accounting principles and guidelines. The GAAP are subdivided into assumptions, principles and constraints. These are discussed in succeeding video tutorials 8, 9 and 10. In this video we will also go through the basic concepts which are abstract such as true and fair view, and other characteristics of accounting information which have guided the philosophical underpinnings of accurate and practical accounting.

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