Abstract
Abstract Accounting in historical development over the ages and places has accumulated many experiences and ideas that have became a knowledge base. The accounting practices have related and the some principles and concepts have also emerged. The advantages of these items have been proved. Recently, the ideas and principles have transferred into rules and bases that made the accounting situation as a vein tool by aspects to adapt with it suitably. This research tries to discuss the accounting according to rules and bases. The research concluded to a group of positive results. .
