Match List I with List II.

List I (Accounting Concepts) 

List II (Purpose/Applicability) 

A.

Going Concern Concept

I.

The same accounting method used by a firm from one period to another

B.

Consistency

II.

Relate to the relative size or importance of an item or event

C.

Cost concept

III.

This an inappropriate assumption for a firm undergoing bankruptcy

D.

Materiality 

IV.

The normal basis used to account for assets

Choose the correct answer from the options given below: 

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

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