Here, in accounting, the quantity of an amount will affect its treatment. As we may know that all records in accounting draw towards their cost. This in effect t shows that much importance is attached to the items of its greater cost. All the same, in presenting final accounts and balance sheets of a large company, the figures will be arranged in such a way that it will be a thousand or even a Million Naira. Items like loose tools and that of small machines may be humped together for any balance sheets purpose, If that value is relatively small in relation to the other assets.