Discipline Specific Elective (DSE) Courses 'Accountancy and Financial Management - I' F.Y.B.Com.: Semester - I

Download or read book Discipline Specific Elective (DSE) Courses 'Accountancy and Financial Management - I' F.Y.B.Com.: Semester - I written by Dr. (CA) Pradeep D. Kamthekar and published by Lulu.com. This book was released on 2018-06-20 with total page 235 pages. Available in PDF, EPUB and Kindle. Book excerpt: Standard means a 'set guideline' followed, when different alternatives are available in a given situation. Accounting Standard means a 'set guideline' followed, when different alternatives are available for accounting, in a given area of accounting, by a business/professional organisation.In India 'Accounting Standards' are given by the 'Institute of Chartered Accountants of India (ICAI)'. According to ICAI, 'Accounting Standards' are written documents containing the 'Generally Accepted Accounting Principles (GAAP)', in a given area of accounting.