What basic concepts of accounting are not considered in the following instances:

i. Accounts manager instructs his accountant to record in the accounts books the non-cooperation between production and marketing department.

ii. Air-conditioner purchased for the residence of the proprietor is treated as business expenditure of the business.

iii. Sale is recorded soon after the agreement for sale is executed.

iv. All receipts during the accounting year are compared with all payments during the same accounting year, to determine the loss or profit made by the business.

v. All assets are being shown at the current market prices than their cost of acquisition.