Match the following.

List-I	List-II
a. Materiality concept	1. The same accounting method used by a firm from one period to another
b. Going concern concept	2. An inappropriate assumption of a firm being bankrupT
c. Historical cost concept	3. A normal basis used for accounting assets
d. Consistency concept	4. Relates to the importance of an item or event

Materiality Concept states that only those items or events that are significant enough to influence the decision of users should be recorded and disclosed in financial statements. Hence, it relates to the importance of an item or event. Therefore, a-4.

Going Concern Concept assumes that a business will continue its operations for the foreseeable future and will not be forced to liquidate. If bankruptcy is assumed, it contradicts this concept. Thus it refers to an inappropriate assumption of a firm being bankrupt. Therefore, b-2.

Historical Cost Concept states that assets should be recorded in the books at the original cost at which they were acquired, not at their current market value. Hence, it represents a normal basis used for accounting assets. Therefore, c-3.

Consistency Concept means that the same accounting methods and principles should be used from one accounting period to another so that financial statements remain comparable over time. Therefore, d-1.

Thus, the correct matching is a-4, b-2, c-3, d-1, which corresponds to Option A.