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Assertion(A)istrue, but Reason(R)is false correct accounting fundamental; capital revenue classification per accounting principles.
Ref: NCERT Accountancy Class XI Chapter 1 Accounting Fundamentals explains accounting meaning objectives advantages limitations double entry system clearly.
All of the above defines nature significance; management goal-oriented, continuous, pervasive.
Ref: NCERT Business Studies Class XII Chapter 1 Nature and Significance of Management defines management functions characteristics clearly explained.
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