Business Finance - Business Finance Section 1
| List-I (Type of Value) | List-II (Features) |
| (A) Fair value       |   1. Shares |
| (B) Replacement value |   2. To set up a new    plant |
| (C) Value of image |  3. Goodwill |
| (D) Market value | Â 4. Consumable items |
| Â | Â 5. Wastage |
CODES
| Â | A | B | C | D |
| I | 1 | 4 | 3 | 2 |
| II | 1 | 2 | 3 | 4 |
| III | 3 | 1 | 2 | 4 |
| IV | 1 | 4 | 3 | 5 |
4. Assertion (A): Special rules and procedures are followed in the import and export trade.
Reason (R): The need for import and export trade is explained by the principles of 'Comparative Cost Theory'
| List-I (Items) Â Â Â | List-II (Part) |
| (A) Dividend    |   1. The portion of   Current Assets |
| (B) Stock |   2. Fixed Liabilities |
| (C) Reserve         |  3. Portion of Profit |
| (D) Depreciation   |  4. Surplus |
| Â | Â 5. Charge against Profit |
CODES
| Â | A | B | C | D |
| I | 1 | 2 | 3 | 4 |
| II | 1 | 4 | 3 | 2 |
| III | 3 | 1 | 4 | 5 |
| IV | 3 | 1 | 4 | 2 |
