Explanation:
The fundamental accounting assumptions are a set of principles that provide a foundation for the preparation and presentation of financial statements. These assumptions guide the accounting process and help ensure that financial statements are prepared consistently and accurately.

Accrual:
Accrual accounting is one of the fundamental accounting assumptions. It states that transactions and events are recognized in the financial statements when they occur, rather than when cash is received or paid. This means that revenues are recognized when earned and expenses are recognized when incurred, regardless of when cash is received or paid.

Consistency:
Consistency is another fundamental accounting assumption. It states that once an accounting method or principle is adopted, it should be consistently applied from one period to another. This ensures that financial statements are comparable over time and allows users to make meaningful comparisons and analysis.

Realisation:
Realization is not classified as a fundamental accounting assumption. Realization refers to the process of recognizing revenue when a transaction is completed and the earnings process is considered complete. It is a principle used in revenue recognition, but it is not one of the fundamental assumptions.

Going Concern:
Going concern is another fundamental accounting assumption. It assumes that a business will continue to operate indefinitely unless there is evidence to the contrary. This assumption allows for the recognition of assets and liabilities based on their long-term use and value.

Conclusion:
In conclusion, the fundamental accounting assumptions are a set of principles that guide the accounting process and ensure the consistent and accurate preparation of financial statements. The items that are classified as fundamental accounting assumptions are accrual, consistency, and going concern. Realization, on the other hand, is a principle used in revenue recognition but is not classified as a fundamental accounting assumption.