THE STRUCTURE OF

ACCOUNTING THEORY

TEORIA CONTABLE

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The nature of the structure of an
accounting theory
THE OBJECTIVES OF FINANCIAL
STATEMENTS

THE POSTULES OF THE THEORETICAL CONCEPTS

ACCOUNTING OF ACCOUNTING

THE PRINCIPLES OF ACCOUNTING

THE ACCOUNTING TECHNIQUES

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 THE STRUCTURE OF
ACCOUNTING THEORY

THE POSTULES OF THE THEORETICAL CONCEPTS

ACCOUNTING OF ACCOUNTING

THE PRINCIPLES OF ACCOUNTING

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THE POSTULES OF ACCOUNTING

 The entity postulate

 The going-concern postulate
 The unit-of-mensures postulate
 The accounting-period postulate

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 THE THEORETICAL CONCEPTS
OF ACCOUNTING

 The proprietary theory

 The entity theory
 The fund theory

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 THE PRINCIPLES OF ACCOUNTING

 The cost principle

 The revenue principle
 The matching principle
 The objectivity principle
 The consistency principle
 The full disclosure principle


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 THE PRINCIPLES OF ACCOUNTING

 The conservatism principle

 The materiality principle
 The uniformity and comparability principles
 Timeliness of accounting earnings and
conservatism

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 TRUTH IN ACCOUNTING
 Notions of truth in philosophy
 The possibilities of truth in accounting

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