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Key Accounting Concepts

There are a few important concepts related to business and accounting that form the backbone of the modern accounting and financial reporting system. In this lecture, we will look at some of these concepts and how the accounting system works.

The video discusses:

  • Three money questions
  • The accounting system
  • Finance vs. Accounting
  • Fiscal Period
  • Double Entry Accounting System
  • Going Concern Concept
  • Historical Cost
  • Cash vs. Accrual Accounting
  • Revenue Recognition
  • Matching Principle

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