12- theory generated based upon that what is adopted by the majority of accountants is the most appropriate is a kind of: a-positive theory of accounting b-negative theory of accounting c-normative theory of accounting d-non accounting theory 13- The conceptual framework of accounting is deemed to be: a-positive theory of accounting b-negative theory of accounting c-normative theory of accounting d-non accounting theory 14- the period that is known as the normative period of accounting research is: A) 1920s and 1930s B) 1940s and 1950s C) 1960s and 1970s, D) 1980s and 1990s 15- Which of the followings is not a category of positive accounting theories .A Bonus Hypothesis B Credit Hypothesis .C Political Cost Hypothesis D- True income theories