(a) For: Services are highly variable. It is difficult to control and measure. 

(b) For: 

1. It is assumed that the business will continue to exist for a long period in the future. The transactions are recorded in the books of the business on the assumption that it is a continuing enterprise. 

2. It is on this concept that we record fixed assets at their original cost and depreciation is charged on these assets without reference to their market value.

(c) Against: 

1. Public Relations is not propaganda which is a instrument of politics and power for social control. 

2. Propaganda does not necessarily require an ethical content and is guided solely by self-interest. 

(d) For: The cost of sugarcane can be avoided by closing down the sugar factory for one year. But the cost of factory building cannot be avoided for the year. 

(e) Against: A cheque is a very convenient method of making payment. There is no need of counting and checking notes when payment is made by a cheque.