| List-I (Items) | List-II (Features) |
| (A) Capital budgeting decision | 1. Fixed Assets |
| (B) Cash Position Ratio | 2. Liquid Ratio |
| (C) EOQ | 3. Inventory Control |
| (D) Cost of Capital | 4. Issue Expenses |
| 5. Planning |
CODES
| A | B | C | D | |
| I | 5 | 1 | 4 | 3 |
| II | 3 | 1 | 4 | 2 |
| III | 1 | 2 | 3 | 4 |
| IV | 1 | 3 | 2 | 4 |