Identify an accounting concept that is applicable to each of the following scenarios and explain how it has been adhered to or breached:

a) A hotel has traditionally depreciated its fixed assets using the straight-line method. However, this year it has decided to use the reducing balance method.

b) The managing director wants the excellent working conditions and worker relations be reflected in the accounting statements

c) A number of reams of paper and boxes of pencil are in stores at the end of the year. These were not included in the closing stock. Instead they were written off as office expense.

d) Several clients have promised to place substantial orders, but we have not yet negotiated any business. The business has decided to record each promise as sales.

e) The accountant of a business has decided to show assets that were bought a long time ago at their original cost in the balance sheet.