The article mentions four basic principles of accounting. Match them to the definitions below 1. ............................................ This principle is concerned with the timing of the recognition of transactions in the accounts. Items are recorded when the income or expense arises, and are not dependent on the movement of cash 2. ............................................ When preparing accounts, one must assume that the enterprise will still be viable in the years to come. Practically all accounting items are affected by this assumption, such as the carrying value of fixed assets and inventories, and the ability to repay debts and other obligations 3. ....................................... What value should be given to the numbers in the accounts? It is normal to act pessimistically, so that profits and assets are not overstated, and expenses and liabilities realistically valued 4. .......................................... Accounts should be produced using the same principles from one year to the next. Deviations from this principle must be noted, and the effects on the accounts shown