Items should be included in the financial statements if their omission would mislead the users of the financial statements. Which one of the following accounting principles governs this? a. Money measurement O b. Accruals O c. Consistency O d. Materiality Paul has been told that 'Costs should be taken into account in the same period as the associated revenue.' Which fundamental accounting principle does this reflect? a. Consistency O b. Going concern c. Materiality O d. Accruals Personal accounts of suppliers are found in a. General ledger O b. Sales ledger Oc. Purchase ledger O d. Nominal ledger