GAAP  accounting yokka nalaugu praadhimika suuthraalanu sangrahinchandi 
praadhimika lakshyalanu saadhinchadaaniki mariyu praadhimika lakshanaalanu amalu cheyadanki , GAAP ki nalaugu praadhimika anchanalu ,  nalaugu praadhimika sutralu mariyu nalaugu praadhimika parimithulu unnayi .

 oohalu 
 vyapara samshtha :  vyaapaaram dani yajamaanulu ledha itara vyaparala nundi vaerugaa undani oohistundi .  aadaayam mariyu karchu vyaktigata kharchula nundi vaerugaa unchaali .
 going concern :  vyaapaaram niravadhikamgaa panichaestumdani oohistundi .  idi aset capitalisation ,  tarugudala mariyu runa vimochana paddhatulanu dhruveekaristundi .  liquidation khachitamgaa unnappudu Bara yea ooha varthinchadhu .  oohinchaleni bhavishyathulo vyaapaaram konasaagutundi .
 dravya unit sutram :  sthiramaina kurencie recordu unit ‌ gaaa untundani oohistundi . FASB US  daalar yokka naamamaathrapu viilevanu dravyolbanam choose sardubatu cheyani recordu yokka dravya unit ‌ gaaa angekaristundhi .
 kaala vyavadhi sutram :  ooka samshtha yokka aardika karyakalapalanu krutrima kaala vyavadhulugaa vibhajinchavacchani suchisthundi .
 sutralu 
 chaarithraka vyaya sutram :  companylu sarasamaina maarket viluva kante asthulu mariyu badhyathala sekarana kharchulanu lekkinchadam mariyu nivedinchadam avsaram .  yea sutram vishvasaniiyamaina samaachaaraanni andistundi  ( aatmaatmaka mariyu sambhaavya pakshapaata maarket viluvalanu andhinchay avakaasaanni tolagistundi ),  conei chaaala sandarbhochitamainadi kadhu .  anevalla nyaayamaina viluvalanu upayoegimchae dhoorani Pali .  chaaala appulu mariyu securitylu ippudu maarket viluvala oddha nivedinchabaddaayi .
 revenyuu gurthimpu sutram :  companylu sampadinchinappudu aadaayaanni namoodhu cheyale conei sweekarinchinappudu kadhu .  nagadu pravaaham aadaaya gurtimpupai yelanti prabavam chuupadu .  idi akroola basis accounting yokka saransham .  ayithe ,  deeniki viruddhamgaa ,  nastalu sambhavinchee avaksam vacchinappudu ,  adi vaasthavamgaa jarigina ,  jaragakapoyina tappanisariga gurtinchabadaali .  idi sampradaayavaadam yokka nirbandhamtho kuudi umtumdi ,  ayinappatikee sthiratvam yokka pratibandhakamtho vairudhyaaniki dhaari teestundi ,  aadhaayaalu / labhalanu prathibimbinchee vidhamgaa nastalu prathibimbinchee vidhanaaniki viruddhamgaa umtumdi .
 saripolika sutram :  kharchulu samanjasamgaa unnantha varku raabaditho saripolali .  kharchulu gurtinchabadatam panini nirvahinchinappudu ledha utpatthi cheyabadinappudu kadhu ,  conei pania ledha utpatthi vaasthavaaniki aadaayaaniki tana sahakaaraanni andinchinappudu .  raabaditho conection erpaatu cheyalekapothe Bara ,  pratuta kalaniki  ( udaa .,  kaaryaalaya gtalu mariyu itara paripalana kharchulu )  kharchuluga chaarji vidhinchabadutundi .  yea sutram vaasthava laabhadaayakata mariyu paniteeru yokka ekuva muulyaankanaanni anumatistundi  ( raabadini sampaadinchadaaniki entha karchu cheyabadindo chupistundi ).  tarugudala mariyu ammina vasthuvula dara yea sutram yokka anuvartanaaniki manchi udaaharanalu .
 porthi bahirgatam sutram :  Datia yokka motham mariyu rakalanu trade - af visleshana aadhaaramga nirnayinchaali ,  endhukante ekuva motthamloo Datia siddham cheyadanki mariyu upayoginchadaaniki ekuva karchu avuthundi .  kharchulanu sahetukamgaa unchutuu nirnayam teesukoovadaaniki velladinchina Datia saripottundi .  Datia aardika nivedikala yokka pradhaana vibhaganlo ,  gamanikalalo ledha anubandha samacharamga andincabadutundi 
 avarodhaala 
 objectivity sutram :  accountantlu amdimchina kompany aardika nivedhikalu objective sakshyam aadhaaramga vundali .
 materiality sutram :  ooka vasthuvu nivedinchabadinappudu dani praamukhyatanu parigananaloki teesukoovaali .  ooka amsham sahetukamaina vyakti yokka nirnayaanni prabhaavitam cheesinappudu adi mukhyamainadigaa pariganhinchabadutundi .
 sthiratva sutram :  kompany kaalaanugunangaa oche accounting sutralu mariyu paddhatulanu upayogistundi .
 conservatism sutram :  remdu parishkaaraala Madhya enchukunetappudu ,  Hansi takuva anukuulamaina falithaanni kaligi untundho dhaanini enchukovali  ( sampradaayavaadam yokka samavesam chudandi )
 vyaya parimithi :  aardika samaachaaraanni nivedinchadam will kaliga prayojanalu samarthinchabadaali mariyu dhaanini sarafara cheeyadampai vidhinche kharchula kante ekkuvaga vundali .
GAAP  accounting yokka nalaugu praadhimika sutralu :
1.  historical caaste principle :  accounting mariyu reporting asthulu mariyu badhyathala samuparjana kharchulu vaati sarasamaina maarket viluvaku badhuluga 
2.  revinue ricognition principle :  raabadini sweekarinchadaaniki badhuluga sampadinchinappudu rikard chaeyamdi 
3.  matching principle :  kharchulu raabaditho saripolali 
4.  porthi bahirgatam sutram :  bahirgatam cheyabadina Datia motham karchu mariyu paaradarshakata Madhya trade - af vislaeshanhapai aadhaarapadi vundali 