निम्नलिखित लेखांकन अवधारणाओं (accounting concepts) को उनके संबंधित अर्थों/निहितार्थों से सुमेलित करें: (i) मुद्रा मापन अवधारणा — (a) प्रोप्राइटर की पूंजी को एक दायित्व (liability) माना जाता है। (ii) व्यावसायिक इकाई अवधारणा — (b) अचल संपत्तियों का मूल्यांकन बाजार मूल्य के बजाय लागत के आधार पर किया जाता है। (iii) चालू संस्था अवधारणा — (c) क्रय शक्ति में परिवर्तन की उपेक्षा की जाती है और केवल मौद्रिक लेन-देन दर्ज किए जाते हैं।

A banking institution records the purchase of a high-end server for its data center. If the accountant mistakenly treats the installation charges paid to the engineer as a general administrative expense instead of capitalized into the cost of the asset, which accounting principle is primarily violated and what is the impact on financial statements?

'Horizon Services Ltd.', a consulting firm, prepares its financial statements following the Accrual Concept. During the financial year 2024-25, the company incurred the following: i. Rent expense of 50,000 for the month of March 2025, which was paid in cash on April 5, 2025. ii. Revenue of 1,00,000 for services completed in February 2025, for which cash was received in advance in January 2025. iii. Purchased office supplies worth 20,000 on credit in March 2025, but only 5,000 worth of supplies were consumed in the year. The remaining 15,000 are in stock. Which of the following describes the correct financial impact of these transactions on the company's Profit and Loss Account for the year ended March 31, 2025, based strictly on the Accrual Concept?