GAAP & 13 Accounting Principles Explained | +1 Accountancy Chapter 2 | Malayalam

Описание: Welcome to our Plus One Accountancy series! 📚
In this video, we explain Chapter 2: Theory Base of Accounting in a simple and clear way for Kerala State Syllabus +1 Commerce students.

You will learn about Generally Accepted Accounting Principles (GAAP) and understand the 13 fundamental accounting concepts that form the foundation of financial accounting. Each concept is explained step-by-step in Malayalam, making it easier for students to prepare for exams and understand the basics of accounting.

This class is helpful for students studying Plus One Accountancy, Commerce, and beginners learning accounting fundamentals.

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⏳ Video Chapters

00:00 Introduction
00:17 Generally Accepted Accounting Principles (GAAP)
00:54 13 Types of Accounting Principles
00:59 Business Entity Concept
01:33 Dual Aspect Concept
02:37 Money Measurement Concept
03:00 Going Concern Concept
03:33 Accounting Period Concept
04:02 Matching Concept
04:33 Revenue Recognition (Realisation) Concept
05:39 Conservatism / Prudence Concept
06:34 Historical Cost Concept
07:38 Full Disclosure Concept
08:13 Materiality Concept
08:50 Consistency Concept
09:21 Objectivity / Verifiability Concept
10:01 Conclusion

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