What is Accounting?

What is Data?

What is Information?

Quantitative Date

Qualitative Information

Financial Information

Non-Financial Information

Relevance?

Reliability

Materiality

Comparability

Understandability

Timeliness

Cost Vs Benefits

Internal Users

External Users

Clarify

Analyse

Choose

Execute

Regulatory Frameworks

Accounting Entity

Legal Entity

Reporting Entity

Accounting Process

Monetary Unit Concept

Dual Aspect

Accounting Entity

Legal Entity

Going Concern

Accounting Period

Historical Cost

Realisation

Accrual Accounting

Consistency

Prudence

Reliability

Materiality