a b d Q. A3: Match the followings: 1 Accounting Conventions 2 Fixed Assets are valued as per 3 Expressed in terms of money 4 Double Entry Accounting 5 Outstanding expenses 6 Depreciation 7 Capital is reduced when 8 Sales minus net profit 9 Playing Safe 10 Cost of Raw materials (Marks:10) e f Loss is incurred by the business Fixed Cost Cost of Sales Conservatism Based on customs and traditions Variable cost Money Measurement Concept Dual Concept Current liabilities Cost concept 2 h 1