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Theoritical Framework of Accounting

The theoretical framework of Accounting refers to the set of frameworks, methods, and assumptions used in the study and application of accounts in financial situations. Theory of accounts includes both the study of historical accounting methods as well as accounting practices which are used in any current financial application. It also studies the official changes that are made to the financial framework and financial reporting by authorities.


Following are the chapters under Theoretical Framework of Accounting: 


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