LIST I | LIST II | ||
A. | Focus should be on material information and resources of the enterprises should not be spent on recording and reporting of immaterial information | I. | Going concern |
B. | Loss of stock is recognised in the period in which it occurs | II. | Materiality |
C. | Assets are not shown at their current realisable value | III. | Prudence |
D. | Valuation of closing stock at cost or market value whichever is lower | IV. | Matching principle |
LIST I | LIST II | ||
A. | Theory Y | I. | David McClelland |
B. | Hierarchy of Needs Theory | II. | Abraham Maslow |
C. | Three-Needs Theory | III. | Frederick Herzberg |
D. | Motivation-Hygiene Theory | IV. | Douglas McGregor |