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EnglandAccountingQuick questions

3.1 Financial accounting

Quick questions on Accounting concepts and standards: going concern, accruals and prudence - AQA A-Level Accounting

2short Q&A pairs drawn directly from our worked dot-point answer. For full context and worked exam questions, read the parent dot-point page.

What is q1?
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Explain the going concern concept. [2 marks] Statements assume the business will continue, so assets are valued on that basis (cost or carrying amount), not at break-up value.
What is q2?
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State which concept means provisions for doubtful debts are made. [1 mark] Prudence (supported by the accruals concept).

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