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Determine the accounting assumption that relates to each of the following descriptions.

a. Only the relevant economic data in an accounting system related to the activities of the business are observed.
b. The financial reports are expressed in a single money unit.
c. Financial condition and changes in financial condition are reported periodically on a consistent basis.

User Qxg
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Final answer:

The accounting assumptions based on the given descriptions are the Economic Entity Assumption, the Monetary Unit Assumption, and the Time Period Assumption, which relate to the observation of relevant business data, financial reporting in a single money unit, and periodic reporting, respectively.

Step-by-step explanation:

The question involves the identification of specific accounting assumptions based on provided descriptions. To clarify, the descriptions pertain to:

  • Observing only the relevant economic data in an accounting system related to the business activities.
  • Expressing financial reports in a single money unit.
  • Reporting the financial condition and changes therein periodically on a consistent basis.

The corresponding accounting assumptions are as follows:

  1. Economic Entity Assumption: This is the assumption that the question refers to as only including relevant economic data related to the business's activities.
  2. Monetary Unit Assumption: This assumption aligns with the description of financial reports being expressed in a single unit of money. It simplifies the accounting process by ensuring that all transactions are recorded in the same currency, which acts as a common denominator to think about trade-offs.
  3. Time Period Assumption: This pertains to the consistent periodic reporting of financial information. It allows comparisons over multiple periods and helps in forecasting and trend analysis.
User JacksonPro
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