Answer / sricharan babu m

I think both are different terminolagies,
Going Concern means; the compny will not go for liquidation
with in one year. the company financial position is good.

Accrual concept; it ralates to which type of accounting
method we are following,whether accrual or Cash basis. In
accrual concept company has to account all transactions
which are due or accrued in the current period.

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