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Answer Posted / saichand
these are usually observed at the time of recording stage...
1.business entity concept
2.dual aspect concept
3.going concern concept
4.money measurement concept
5.objective evidence concept
6.cost concept
7.accounting period concept
8.accrual concept
9.matching cost concept
10.historical record concept.
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Prepare a trial balance from the following :- Particulars Amount Particulars Amount Rs. Rs. Purchases 8225 Premium on lease 1200 Wages 1025 Loan on mortgage 2500 Sales 12450 Plant & machinery 2000 Arun's capital 13500 Provisn for doubtful debts 300 Stock on 1/1/98 1500 Sundry debtors 16550 Salary 410 Trade charges 200 Rent & taxes 162 Bad debts 200 Sundry creditors 2572
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