To determine which among the given options is not a 'fundamental accounting assumption' in the preparation of financial statements, it's important to understand the fundamental accounting assumptions according to accounting principles. These assumptions are the cornerstones for preparing financial statements, and typically include:

1. Going Concern: The assumption that a business will continue to operate for the foreseeable future.
2. Accrual: Transactions and events are recognized when they occur, regardless of when the cash flows happen.
3. Consistency: Once an accounting method is chosen, it should be used consistently from one period to another unless a change is justified.

Let's evaluate the given options:

• Matching Concept: This is primarily used to recognize expenses and revenues in the same accounting period. While it is an important accounting principle, it is not considered a fundamental accounting assumption for the preparation of financial statements.
• Going Concern: This is indeed a fundamental accounting assumption.
• Accrual: This is a fundamental accounting assumption.
• Consistency: This is a fundamental accounting assumption.

Hence, from the options given, the "Matching Concept" is not a fundamental accounting assumption in the preparation of financial statements. As such, the correct answer is:

• Matching concept

This concept is instead part of the accounting principles that dictate how income and expenses should be matched in the same period.