State whether the following statements are true or false:
(i) Assets are classified into fixed and current assets as per cost principle.
(ii) Bank Account is a real account.
(iii) Discount given at the time of making invoice should be recorded in the books of original entry.
(iv) Del credere commission is allowed to consignee for making credit sales.
(v) Discount column made in cash book is not a memorandum account.
