Answer Posted / raju chandragiri

** Concepts = Idea, notion, thought, Perception

The following are concepts of Accounting :
* Separate Legal Entity Concept,
* Going Concern Concept,
* Money Measurement Concept,
* Accounting Period Concept,
* Dual Aspect Concept,
* Matching Concept,
* Cost Concept,
* Realization Concept,
* Accrual Concept,
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** Conventions = Habits, Practices
The following are conventions of accounting:
* Convention of Disclosure,
* Convention of Materiality,
* Convention of Consistency,
* Convention of Conservatism

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