| List-I (Items/ Method) | List-II (Used/Application) |
| (A) Rate of Return Method | 1. Capital budgeting |
| (B) Purchase Consideration | 2. Merger |
| (C) Diminishing Balance Method | 3. Depreciation |
| (D) FIFO Method | 4. Stores Recording |
| 5. Marketing |
CODES
| A | B | C | D | |
| I | 1 | 4 | 3 | 2 |
| II | 3 | 2 | 4 | 1 |
| III | 1 | 2 | 3 | 4 |
| IV | 1 | 3 | 2 | 4 |
| List-I (Function of Financial Controller) | List-II (Features) |
| (A) Financial Statement | 1. Allocation of Fund |
| (B) Budget | 2. Checking of Internal Activities |
| (C) Internal Audit | 3. Preparation of Balance Sheet |
| (D) Administration Of Tax | 4. Reduction Of Tax Liability |
| 5. Salary |
CODES
| A | B | C | D | |
| I | 1 | 2 | 3 | 4 |
| II | 1 | 4 | 3 | 2 |
| III | 3 | 1 | 2 | 4 |
| IV | 3 | 4 | 2 | 1 |