Introduction1. definition of accounting: [2]*"Accounting is a set of principles and procedures relating to the recording, compilation, analysis and interpretation of financial data for the purpose of determining the outcome of 'a business and its financial condition'.* "A method of recording, compiling and summarizing financial transactions and events, and then interpreting the results".*Body:2.Assumptions used in accounting: [1]Assumptions used in accounting generally consist of predicting solutions by experimenting with phenomena to upgrade them to the level of reality. through the use of a combination of induction and deduction, and when the results reach an acceptable degree of accuracy, one can consider the proof requirement accepted and valid, and perhaps the most important accounting assumptions are:I. The imposition of a legal entity: This hypothesis is based on the idea that any accounting module is independent and distinct from the project owners. This assumption leads to the financial statements prepared for the accounting unit of the unit and is not related to the operations related to the responsibility of the owners for the assumption of independence of the economic unit from the personality of the owners making statements financial statements that the unit has prepared for operations. the unit and special operations are not shareholders or staff, in this sense, the different accounting statements prepared by the accountants are considered from the point of view of the accounting unit and the accounting unit.II. a deduction: In this hypothesis the composition of any accounting module is to continue its activity indefinitely until final liquidation. This is essential to justify the imposition of accounting rules...... middle of paper ...... to determine the income of the accounting period.*ConclusionAs explained above, accounting science like the rest of social sciences and humanities founded, the principles and hypotheses due to accounting theory cannot achieve the effect without a unified subject of the fundamental principles of this science in all countries of the world, so we must address the principles and hypotheses accountants that underlie accounting in order to put the reader in the perception of accounting and its principles. [1]*References[1] Dr. Walid Naji alhayaly, Ballistic Accounting "Issues of Measurement and Accounting Disclosure", A Nostalgic Publishing House, First Edition, Oman, 1996, p. 27. http://hassanaccountant.blogspot.ae/2009/04/blog-post_8498.html. Can. 17, 2014[2] Abu Abdul-Aziz. Accounting, October 25, 2005. http://bahaj.ahlamontada.com/t476-topic. Can. 17, 2014