Duality - Any example of double entry is an application of this concept, Cost - Non current assets are listed as this, Accruals - Income and expenses are adjusted for this, Consistency - Methods and rates of depreciation are this, Prudence - Inventory is valued at this, Materiality - General expenses or sundries, Realisation - Revenue and purchases are included in the income, GoingConcern - Book value of non-current asset, MoneyMeasurement - Items that cannot be expressed in money terms, BusinessEntity - Not to include any personal income,

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