26. Creating provision against fluctuation in the price of investment is application of accounting concept MBA University of Cybexiaxa DEC 2020 Accounting AME 5323 Examination Page 8 of 13 A. Convention of conservatism B. Convention of full disclosure C. Convention of consistency D. None of these 27. Going concern concept assumes A. Business as a dissolving concern B. Business on relishing values C. Business as a going concern D. Asset = liability 28. Which items does not come under the balance sheet A. sales B. Share capital C. Reserves and surplus D. Unsecured loan 29. Which of the following is not related with Money Measurement Concept? A. All business transaction should be expressed only in money B. The transactions which cannot be expressed in money, will not be recorded in accounting books C. Business is treated as separate from the proprietor D. None of these 30. Fixed assets and current assets are categorized as per concept of: A. Separate entity B. Going concern C. Consistency