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Core accounting concepts you need to be aware of!! ✍🏻 Separate entity concept 🙋🏻‍♀️🖇️ - the business and owner and separate entities & therefore personal transactions are classed as drawings. Consistency concept✨ - use the same accounting treatments year on year to ensure the financial statements are comparable. Going concern concept 📊 - assume the business will continue to trade for the foreseeable. Prudence concept 👀 - not over or understating any figures, using provisions is a good way