Question

Match List-I with List-II

List-I	List-II
(A) Gaining Ratio	(I) Average Profit X 100/Normal rate of return
(B) Value of Goodwill	(II) Old Ratio - New Ratio
(C) Sacrificing Ratio	(III) Super Profit X 100/Normal rate of return
(D) Capitalised Value of average profit	(IV) New Ratio - Old Ratio

Choose the correct answer from the options given below:

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

Hint:

Gaining = New - Old; Sacrificing = Old - New.

Answer 1

The Correct Option is B

Step 1: Use the opposites:
Gaining and sacrificing are opposite ideas. Gaining is New minus Old, sacrificing is Old minus New. So A is IV and C is II. Only options 2 and 4 keep A as IV.

Step 2: Split options 2 and 4:
In option 2, C is II and D is I. In option 4, C is I, which is wrong because C must be II. So option 4 fails.

Step 3: Check B and D in option 2:
Goodwill by capitalisation of super profit uses super profit, so B is III. Capitalised value of average profit uses average profit, so D is I. This agrees with option 2.

Step 4: Conclusion:
Option 2 is fully consistent.

Final Answer:
Option 2 gives all four correct pairs. \[ \boxed{\text{(A)-(IV), (B)-(III), (C)-(II), (D)-(I) (Option 2)}} \]