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underlying principles/guidelines

(Dictionary)

Author:
Harold Averkamp, CPA, MBA

Definition

The basic general rules upon which more detailed accounting standards are built. To learn more, see Explanation of Accounting Principles.

Dictionary

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  • Debits and Credits
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About the Author

Harold Averkamp

For the past 52 years, Harold Averkamp (CPA, MBA) has
worked as an accounting supervisor, manager, consultant, university instructor, and innovator in teaching accounting online. He is the sole author of all the materials on AccountingCoach.com.

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