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Problem 1: CEO of Aftab Sdn Bhd asked the company accountant, Ali not to record the RM50 million sales for the year 2020. However, Ali accidentally record the cost associated with the sales of RM45 million. Which are the concepts that Ali did not follow?
(i) Matching
(ii) Realization
(iii) Conservatism
(iv) Materiality
(a) (i) & (iv)
(b) (ii), (iii) & (iv)
(c) (i) & (ii)
(d) (i), (ii) & (iii)
Problem 2: Accounting transactions should be supported by sufficient evidence such as invoices or payment vouchers. Which is the concept these statements refer to?
(a) Accruals
(b) Objectivity
(c) Realization
(d) Consistency
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