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Accounting Principles and Bookkeeping Methods

Accounting , on the other hand , comprises a body of legal , industrial ,
commercial and financial principles which must be taken into consideration in
determining how business transactions affect the value of the assets and the
amount of the ...

Principles of Accounting

There is an accounting principle which provides that the value at which fixed
assets are carried on the books shall not be affected by market changes . This
principle prohibits the writing up of fixed assets merely because their market
value has ...

Solutions to Problems and Answers to Questions in Principles of Accounting

... larger than that which would be shown by valuing the inventory on the first - in
first - out principle . This additional profit would be credited to the participants in
their profit and loss ratio , but it would be immediately charged back to them in the
 ...