Sunday, July 22, 2018

Economic Entity Assumption Principle

Definition: It is also called business entity assumption. A business entity is separate from owner. This is applicable to any types of business like companies, schools, hospitals, NGO's etc.

Business transactions are totally separate from the owner's personal transactions. This principle is also applicable to sole trader business but it becomes more complex in this situation.

So, business records should be kept separate and should not mix with sole trader owner's personal records.

Assets and Liabilities of  a business entity are different  from owner's personal asset and liabilities.

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