Q.
1
| List I | List II |
| (a) Principle of Separate Entity | (i) Valuing Plant and Machinery at cost less depreciation |
| (b) Principle of Conservatism | (ii) Recording punctuality and honesty of employees of an organization |
| (c)Principle of Money Measurement | (iii) Capital contributed by proprietor is shown as liability in Balance Sheet |
| (d) Historical cost concept | (iv) Valuing inventories at cost or market price whichever is less |
-
A
(a) (b) (c) (d) (iii) (ii) (i) (iv) -
B
(iii) (iv) (ii) (i) -
C
(iv) (iii) (i) (ii) -
D
(iii) (i) (ii) (iv)