Question

Match the items shown in Financial Accounts:

List I	List II
(A) Purely Financial Charges	(I) Dividend Received
(B) Appropriation of Profits	(II) Interest on Bank Loan, Mortgage, and Debentures
(C) Writing off Intangible and Fictitious Assets	(III) Dividend Paid
(D) Pure Financial Incomes	(IV) Amortisation

Choose the correct answer from the options given below:

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

Hint:

Categorize financial transactions accurately to maintain clarity in financial state ments.

Answer 1

The Correct Option is B

- Financial Expenses: Amortisation distributes costs over time.
- Profit Distribution: Dividends Paid represent profit allocation.
- Intangible Asset Reduction: Depreciation writes off value.
- Financial Revenue: Dividends Received contribute to income.