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Abstract

روش اصول متعارف راهی است برای استفاده روشن وصریح از روش استدلال قیاسی. در این روش The axiomatic method is a technique for summarizing our knowledge in a given field and for finding further knowledge deductively. This involves inevitably logico-mathematical operations. The formulation of any theory begin with an explicit acknowledgment of all of its presuppositions and then proceed to demonstrate that certain theorems (Principles) of the field follow logically from the stated presuppositions. The objective (it this pa per is to give the most fundamental portions of accounting theory-as it is currently understood and practiced—an axiomatic formulation in predicate logic. The nature of deductive system is first described. Then some terms (concepts) are adopted, without definition in the system. A set of axioms is introduced and the rules of inference to be employed are enumerated. theorems stating certain salient characteristics of financial position and income are then derived within the system. Finally a prospectus is offered for further axiomatic research in accounting.