| List-I (Thinkers) | List-II (Statement) |
| (A) Ezra Soloman | 1. Financial Management is the application of planning and control function to the finance function. |
| (B) Howard and Upton | 2. Financial Management is the activity which is concerned with the acquisition and administration of capital funds in meeting the financial needs and overall objectives of business enterprise. |
| (C) Weston and Brigham | 3. Financial Management is concerned with the efficient use of an important economic resource, namely capital fund. |
| (D) Wheeler | 4. Financial Management is an area of financial decision making harmonizing individual motives and enterprise goals. |
| 5. Financial Management is a part of Tax Law. |
CODES
| A | B | C | D | |
| I | 1 | 2 | 3 | 4 |
| II | 3 | 1 | 4 | 2 |
| III | 3 | 1 | 2 | 4 |
| IV | 5 | 4 | 1 | 3 |