Match the LIST-I with LIST-II

LIST - I

(Accounting Concept & Convention)

LIST - II

(Meaning)

A.

Conservatism

I.

Use of same accounting policies by a firm from period to period

B.

Dual aspect

II.

Enterprise is treated as separate from owner and other persons associated with it

C.

Separate Business entity

III.

Every transaction has a two-fold effect

D.

Consistency

IV.

Anticipate no profit, but IV. provide for all possible losses


Choose the correct answer from the options given below:

1
A - IV, B - III, C - II, D - I 
2
A - I, B - II, C - III, D - IV 
3
A - II, B - III, C - I, D - IV 
4
A - III, B - IV, C - I, D - II

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