"The principle stating that assets acquired by the business should be recorded at their actual cost on the date of purchase is:"

The answer is historical cost principle

Explanation:

Historical cost principle is a principle in which the asset and the liability are being reported at the actual money in which they were purchased. This actual amount in which they were purchased is their historical cost.

For example, a company bought a machinery five years ago for $2million and the expected life of the machinery is five years. After there years, the machine has a carrying amount of $1.2 million on the balance sheet. The historical cost of this asset is $2million.

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