The concept which deals with the exclusion of trivial items in the accounting records is

The concept that deals with the exclusion of trivial items in the accounting records is Materiality. Materiality concept in accounting refers to the principle of only reporting significant or material items in the financial statements. This means that items that are immaterial, insignificant or trivial can be disregarded or excluded from the financial records. The determination of materiality depends on the specific circumstances of the business, and items that are material for one company may not be material for another. The materiality concept is important because it helps to ensure that financial statements are concise, relevant and useful to users.