Question

due to which principle qualitative transactions are not recorded in the books of account

Answer 1

i think.......Money measurement concept.

Answer 2

The money measurement concept  

      It states that a business should only record an accounting transaction if it can be expressed in terms of money.

This means that the focus of accounting transactions is on quantitative information, rather than on qualitative information.

 Thus, a large number of items are never reflected in a company's accounting records, which means that they never appear in its financial statements. 

Examples of items that cannot be recorded as accounting transactions because they cannot be expressed in terms of money include:

Employee skill level
Employee working conditions
Expected resale value of a patent
Value of an in-house brand
from above explanation its proved that  qualitative transactions are not recorded in the books of account .

hope its useful