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26. M/s Stationery Mart will debit the purchase of stationery to _______
Purchases A/c
General Expenses A/c
Stationery A/c
None
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27. Small items like pencils, pens, files, etc. are written off within a year according to _ concept.
Materiality
consistency
Conservatism
Realization
28. The business enterprise is separate from its owner according to _____ concept.
Money measurement concept
Matching concept
Entity concept
Dual aspect concept
29. The policy of anticipate no profit and provide for all possible losses arise due to the concept of _____
Consistency
Disclosure
Matching
30. According to which concept, the proprietor pays interest on drawings
Accrual concept
Conservatism concept
Dual Aspect concept
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