In Contract Account, the work in progress consists of

Which of the following is not the limitation of budgetary control?

What is the capital structure referred to as when equity shareholder's funds exceed the total of debentures and preference share capital?

Match the items in List-I with the items in List-II.
List-I List-II
a. Debt equity ratio 1. $$\frac{{{\text{Net Profit before Interest and Tax}}}}{{{\text{Interest on Long-term Loan}}}}$$
b. Proprietary ratio 2. $$\frac{{{\text{Equity Share Capital}} + {\text{ Reserve}}}}{{{\text{Preference Share Capital }} + {\text{ Interest Bearing Finance}}}}$$         
c. Interest coverage ratio 3. $$\frac{{{\text{Long-term Debts}}}}{{{\text{Shareholder's Funds}}}}$$
d. Capital gearing ratio 4. $$\frac{{{\text{Shareholder's Funds}}}}{{{\text{Total Assets}}}}$$