Match the items in Column-I with the items in Column-2

Column-1	Column-2
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

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

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

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

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

Answer: Option A