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Which of the following is not an accounting concept?

Which of the following is not an accounting concept?
Take Free Practice Test On 2026 JAMB UTME, Post UTME, WAEC SSCE, GCE, NECO SSCE
  • A Entity
  • B Going-concern
  • C Consistency
  • D Historical cost
Correct Answer: Option D
Explanation:
The following are types of accounting concept; Business Entity, Money Measurement, Going Concern, Accounting Period, Cost Concept, Duality Aspect concept, Realisation Concept, Accrual Concept and Matching Concept

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