ASSEB Higher Secondary Accountancy Practice Questions - Assam ASSEB Higher Secondary Accountancy Examination (Class 11 & 12) Exam

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Creating a 'Provision for Doubtful Debts' against trade receivables at the end of the financial year is based on which accounting principle?

Prudence (Conservatism) concept Historical cost concept Materiality concept Consistency concept

Correct Answer:

Prudence (Conservatism) concept

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