Match the following.

List-I	List-II
a. Cost accounting	1. . . . . . . . . is usually prepared every month.
b. Funds flow statement	2. . . . . . . . . deals with the cost of production, selling and distribution.
c. Cash flow statement	3. . . . . . . . . is an important technique financial analysis.
d. Ratio analysis	4. . . . . . . . . depicts the profit or loss made during a specified period.

A. a-4, b-3, c-2, d-1

B. a-2, b-1, c-4, d-3

C. a-4, b-3, c-1, d-2

D. a-3, b-4, c-2, d-1

Answer: Option B