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The Business Entity Concept explained

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The Business Entity Concept explained

We look at the Business Entity Concept. This is a simple but very important idea in accounting which states that the financial accounts should only reflect the activities of the business and not the personal activities of its owners. We thus treat a business as an entity which is separate from its owners We still report flows of money between ...

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Entity Definition

Basic Concepts of Entity-Relationship Model

Basic Concepts of Entity-Relationship Model

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