Questions

In soil, organic matter consists of plant and animal material that is in the process of decomposing. When it has fully decomposed it is called humus. Soil organic matter serves as a reservoir of nutrients for crops, provides soil aggregation, increases nutrient exchange, retains moisture, reduces compaction,... 

This humus is important for soil structure because it holds individual mineral particles together in clusters.

The Business Entity concept is also called as Separate Entity or Economic Entity concept. This concept states that the transactions and all the balances related or associated with a business must be recorded or accounted separately from other businesses or the individual personal transactions.