Question

Match List-I with List-II:

\[\begin{array}{|c|c|} \hline \text{List-I} & \text{List-II} \\ \hline \text{(A) Reserves and Surplus} & \text{(I) Share Options Outstanding Account} \\ \hline \text{(B) Non-current Liabilities} & \text{(II) Long-term provisions} \\ \hline \text{(C) Current Liabilities} & \text{(III) Short-term borrowing} \\ \hline \text{(D) Shareholder's Fund} & \text{(IV) Calls in arrear} \\ \hline \end{array}\]

Choose the correct answer from the options given below:

• (A) - (I), (B) - (II), (C) - (III), (D) - (IV)
• (A) - (I), (B) - (III), (C) - (II), (D) - (IV)
• (A) - (IV), (B) - (II), (C) - (III), (D) - (I)
• (A) - (III), (B) - (IV), (C) - (I), (D) - (II)

Hint:

Always match reserves with capital accounts, liabilities with provisions or borrowings, and funds with adjustments like calls in arrears.

Answer 1

The Correct Option is A

(A) Reserves and Surplus → Share Options Outstanding Account → Correct.
(B) Non-current Liabilities → Long-term Provisions → Correct.
(C) Current Liabilities → Short-term Borrowing → Correct.
(D) Shareholder's Fund → Calls in Arrear → Correct. Conclusion: The correct pairings are (A) with (I), (B) with (II), (C) with (III), and (D) with (IV). Final Answer: \[\boxed{(A) - (I), \, (B) - (II), \, (C) - (III), \, (D) - (IV)}\]