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THE ACCOUNTING PRINCIPLES

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Objective of this blog content > To Teach about the  meaning and various  accounting principles >To Teach about meaning and various accounting concepts  > To Teach about  meaning and  various accounting conventions Meaning of Accounting Principles Accounting principles are a set of guidelines and rules issued by accounting standards like GAAP and IFRS for the companies to follow while presenting or recording financial transactions in the books of account. This enables companies to present a true and fair view of the financial statements.  Meaning of Accounting Concept A ccounting concepts refer to basic rules, assumptions, and principles which act as a primary  standard for recording business transactions and maintaining books of accounts. Different accounting Concepts The following are the different concepts to be studied : Business Entity Concept This concept assumes that the organization and business owners are two independent entities. Hen...
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AUDIO-VISUAL AIDS - THE CONE OF EXPERIENCE

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 " The Cone is a visual analogy, and like all analogies, it does not bear an exact and detailed relationship to the complex elements it represents" - Words from "Edgar Dale". THE CONE OF EXPERIENCE 🎉 Introduction First introduced in Dale's 1946 book, Audio-Visual Methods in Teaching. Designed to "show the progression of learning experiences" (Date(1969) p.108) from the concrete to the abstract. Father of Modern Media in Education - The Edgar Dale The Cone A) Direct and Purposeful Experience   Direct, First hand experience Have a direct participation in the outcome  Use of all our senses B) Contrived Experience Models and mock-ups "Editing of Reality" Necessary when real experience cannot be used or are too complicated. C) Dramatized Experience Reconstructed experiences Can be used to simplify an event or idea to its most important parts Divided into two categories : Acting and Observing    D)  Demonstration Visualized explanation of an impor...
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