Match List-I with List-II and select the correct answer using the options given below the lists:

List-I (Accounting concept)	List-II (Principle involved)
a. Consistency	1. Losses are anticipated and accounted for in advance but profits are not accounted for until realised.
b. Comparability	2. All the relevant financial informations should be summarised and presented in the accounting statements.
c. Conservatism	3. Accounting procedures in an entity should be followed uniformly from period to period.
d. Disclosure	4. Accounting statement of different periods of an entity and those of different entities of a period should be based on the same accounting principles and procedures.
	5. Personal Judgement of accountants should not influence accounting measurements.

A. a-4, b-3, c-5, d-2

B. a-3, b-4, c-1, d-2

C. a-4, b-3, c-1, d-5

D. a-3, b-4, c-2, d-5

Answer: Option B