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Match List-I with List-II and select the correct answer:
Match List-I with List-II and select the correct answer:
| List-I | List-II |
| a. Separate Entity concept | 1. Past events |
| b. Dual Aspect concept | 2. Accounting Equations |
| c. Money Measure concept | 3. Business is distinct from its owner |
| d. Historical concept | 4. Translation of events/transaction in money terms |
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