1. Advanced Financial Accounting
Dr.S.S.Jadhav

2. Accounting theory Accounting Theory Political Factors Economic
The Financial Accounting Environment
Accounting
Theory
Political
Factors
Economic
Conditions
Accounting Policy Making
Audit Function:
Compliance of
Practice with
Accounting rules
Accounting Practice
Users of Accounting
Data and Reports

3. Accounting Research Directions
Decision Model Approach Capital Market Research Behavioral Research Agency Theory Information Economics

4. Research methodology
Deductive Inductive Normative Descriptive

5. Accounting Postulates
Going Concern Time Period Accounting Entity Monetary Unit

6. Measurement Principles
Input-Oriented
Output-Oriented
Realization Matching Conservatism Disclosure Materiality Objectivity
Comparability
Consistency
Uniformity