| List-I (Functional Areas) | List-II (Standards) |
| (A) Production | (I) Cost |
| (B) Marketing | (II) Sales Volume |
| (C) Human Resource Management | (III) Labour Relations |
| (D) Finance | (IV) Liquidity |
(A)-(I), (B)-(II), (C)-(III), (D)-(IV)
(A)-(I), (B)-(III), (C)-(II), (D)-(IV)
Matching functional areas from List-I with standards from List-II:
The accurate matching is: (A)-(I), (B)-(II), (C)-(III), (D)-(IV).