Theory Base of AccountingTheory Base of Accounting | Class 11th Accountancy | Notes, Important Questions, Previous Years Questions, Sample Papers | As Per New Syllabus

Fundamental accounting assumptions: GAAP: Concept.
Basic accounting concept : Business Entity, Money Measurement, Going Concern, Accounting Period, Cost Concept, Dual Aspect, Revenue Recognition, Matching, Full Disclosure, Consistency, Conservatism, Materiality and Objectivity.
System of Accounting. Basis of Accounting: cash basis and accrual basis.
Accounting Standards: Applicability in IndAS.
Goods and Services Tax (GST): Characteristics and Advantages.

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