Out of 12 Accounting concepts, there are two most basic accounting concepts followed in Accounting over the years.
It is possible that you already know these 12 accounting concepts that you need to know in CA CPT and CA foundation courses.
But, it is quite possible that you don't understand them the way they should be understood.
Check top 12 Accounting concepts here
Entity concept
Money measurement concept
periodicity concept
Accrual concept
Matching concept
Going concern concept
Costing concept
Realisation Concept
Dual aspect concept
Conservation
Consistency
Materiality