Anchor: Accounting principles are those conventions, rules, and procedures necessary to define acceptable accounting practice at a particular time.
Entailed: There are some rules among the list of accounting principles.
Contradiction: Accounting principles are all written rules; conventions are not included.
Contradiction: A man is wearing a white sweater
Contradiction: I didn't know about that 
Contradiction: Anse Crawen is the best underground cave system on the island.
Contradiction: A swimmer is in water with no waves.