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