(GAAPs). Accountants follow a set of rules or standards known as generally accepted accounting...

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(GAAPs)

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 The business entity concept provides that the accounting for a business organization must be kept separate from the personal affairs of its owner, or from any other business or organization.

Transcript of (GAAPs). Accountants follow a set of rules or standards known as generally accepted accounting...

Page 1: (GAAPs). Accountants follow a set of rules or standards known as generally accepted accounting principles (GAAPs) GAAPs include a number of specific.

(GAAPs)

Page 2: (GAAPs). Accountants follow a set of rules or standards known as generally accepted accounting principles (GAAPs) GAAPs include a number of specific.

Accountants follow a set of rules or standards known as generally accepted accounting principles (GAAPs)

GAAPs include a number of specific rules, practices, and procedures

The Canadian Institute of Chartered Accountants (CICA) is the professional accounting organization that establishes the standards for accountants in Canada.

The complete body of accounting knowledge and opinion is contained in the CICA Handbook.

Page 3: (GAAPs). Accountants follow a set of rules or standards known as generally accepted accounting principles (GAAPs) GAAPs include a number of specific.

The business entity concept provides that the accounting for a business organization must be kept separate from the personal affairs of its owner, or from any other business or organization.

Page 4: (GAAPs). Accountants follow a set of rules or standards known as generally accepted accounting principles (GAAPs) GAAPs include a number of specific.

The continuing concern concept assumes that a business will continue to operate unless it is known that it will not.

This is also known as the going concern concept.

Page 5: (GAAPs). Accountants follow a set of rules or standards known as generally accepted accounting principles (GAAPs) GAAPs include a number of specific.

The principle of conservatism provides that accounting for a business should be fair and reasonable.


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