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(G.A.A.P.)

(accounting entity principle)

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(going concern principle)

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(G.A.A.P.)
(periodicity
principle)

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(Accrual
concept)


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(G.A.A.P.)
(conservatism
principle):
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(G.A.A.P.)

(historical cost concept)
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(stability of monetary unit assumption)

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(G.A.A.P.)


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- (Accrual Basis
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1
. 1.7.2012
24 (24 10.000
/).
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1 ()
:
2012: = 6 10.000
/ = 60.000
2013: = 12 10.000
/=120.000
2014: = 6 10.000
/ = 60.000
2
. 20.000 . 31.12.14
30.000 .

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,
31.12.2014
20.000 .
3
30.11.2014

200.000 .

50%.
31.12.2014
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3 ()


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= 200.000 50% = 100.000


2014
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Copyright , , .
. : 1.0. 2015.
: https://eclass.upatras.gr/courses/ECON1209/

Creative Commons
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[1] http://creativecommons.org/licenses/by-nc-sa/4.0/

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-, . (1996), "
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Horngren, C., Sunden G., Elliott, J., (1996), "Introduction to financial


Accounting", Prentice Hall, New Jersey

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