Capital is considered as a business liability according to following concept of

The correct answer is: A. separate business entity

Capital is considered as a business liability according to the concept of separate business entity. This concept states that a business is a separate legal entity from its owners. This means that the business’s assets and liabilities are not the same as the owners’ assets and liabilities.

The concept of separate business entity is important because it allows businesses to borrow money and enter into contracts in their own name. It also protects the owners’ personal assets from being used to pay off the business’s debts.

The other options are incorrect because:

• Option B, matching, is a concept that states that expenses should be matched with the revenues that they generate.
• Option C, going concern, is a concept that states that a business will continue to operate in the foreseeable future.
• Option D, conservation, is a concept that states that businesses should conserve their resources.