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Theory Base of Accounting — Flashcards

CBSE · Class 11 · Accountancy

88 flashcards for Theory Base of Accounting (CBSE Class 11 Accountancy) to test yourself on key terms and facts.

70 questions88 flashcards5 concepts

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88 Flashcards·
सिद्धांत आधार का परिचयIntroduction to theory baseGAAPGAAP पदGAAP termsQualitative featuresगुणन-विशेषताएँ
Card 1सिद्धांत आधार का परिचय

लेखांकन का सैद्धांतिक आधार क्या है?

Answer

लेखांकन के सिद्धांत आधार में समय के साथ विकसित सिद्धांतों, अवधारणाओं, नियमों और दिशानिर्देशों को शामिल किया जाता है ताकि लेखांकन में एकरूपता और स्थिरता लाई जा सके। यह लेखांकन जानकारी को विभिन्न उपयोगक…

Card 2Introduction to theory base

What is the theory base of accounting?

Answer

The theory base of accounting consists of principles, concepts, rules, and guidelines developed over time to bring uniformity and consistency to accounting. It helps accounting information become more…

Card 3GAAP

What are Generally Accepted Accounting Principles (GAAP)?

Answer

Generally Accepted Accounting Principles (GAAP) are the rules or guidelines adopted for recording and reporting business transactions to bring uniformity in the preparation and presentation of financi…

Card 4GAAP

सामान्य रूप से स्वीकृत लेखांकन सिद्धांत (GAAP) क्या हैं?

Answer

सामान्यतः स्वीकृत लेखांकन सिद्धान्त (Generally Accepted Accounting Principles) (GAAP) वे नियम या दिशा निर्देश हैं जो वित्तीय विवरणों की तैयारी और प्रस्तुति में एकरूपता लाने के लिये व्यापारिक लेन-देन क…

Card 5GAAP पद

लेखाशास्त्र में 'सिद्धांत' शब्द का क्या अर्थ है?

Answer

सिद्धांत (principle) एक सामान्य नियम या कानून है जो किसी कार्य के लिए मार्गदर्शक के रूप में अपनाया या घोषित किया जाता है, जो आचरण या व्यवहार का एक स्थापित आधार या आधार है। लेखांकन में, यह विचार लेन-दे…

Card 6GAAP terms

What does the term 'principle' mean in accounting?

Answer

A principle is a general law or rule adopted or professed as a guide to action, a settled ground or basis of conduct or practice. In accounting, this idea supports uniform and consistent recording of …

Card 7Qualitative features

Why is comparability important in accounting information?

Answer

Comparability is important because users need to compare the performance of one firm with another firm and also compare the same firm over different periods. This is possible only when accounting poli…

Card 8गुणन-विशेषताएँ

लेखांकन जानकारी में तुलनात्मकता क्यों महत्वपूर्ण है?

Answer

तुलनीयता महत्वपूर्ण है क्योंकि उपयोगकर्ताओं को एक फर्म के प्रदर्शन की दूसरी फर्म से तुलना करने की आवश्यकता होती है और विभिन्न अवधियों में एक ही फर्म की तुलना भी करनी होती है। यह तभी संभव है जब लेखांकन…

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Frequently Asked Questions

What are the important topics in Theory Base of Accounting for CBSE Class 11 Accountancy?
Key topics in Theory Base of Accounting include Need for Theory Base of Accounting, Generally Accepted Accounting Principles, Basic Accounting Concepts, Important Basic Accounting Concepts. Study these first, then practise questions on each for Class 11 exams.
How many flashcards are available for Theory Base of Accounting?
There are 88 flashcards for Theory Base of Accounting covering key definitions, facts and ideas. A few sample cards are shown on this page.
How should I revise Theory Base of Accounting for Class 11 exams?
Learn the core ideas first, then work through the 70 practice questions on Theory Base of Accounting. Revise definitions regularly and use flashcards for quick recall before the exam.

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