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To provide guidance for financial reporting, a collection of large theoretical conventions that have been framed which is recognized as accounting concepts and principles. These accounting concepts are utilized in accountancy. According to the accounting concepts and conventions, all the formal accounting statements must be created, preserved and presented.
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|Money measurement concept||Business entity|
|Prudence||And the list goes on.|
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There are few of the essential concepts in accounting which students need to study. The basic concepts of accounting are listed below-