Match the following List-I List-II a Depreciation funds 1 Its use...

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Match the following.

List-I List-II

a. Depreciation funds 1. Its use has increased in recent years due to use of trade squeeze

b. Provision for taxation 2. Some authors do not accept them as a source of funds, but it is not reasonable

c. Accrued expenses 3. It can be used during the intermittent period

d. Trade credit 4. The firm can postpone the payment of expenses for short periods

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

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

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

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

Answer: Option B

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List-I	List-II
a. Depreciation funds	1. Its use has increased in recent years due to use of trade squeeze
b. Provision for taxation	2. Some authors do not accept them as a source of funds, but it is not reasonable
c. Accrued expenses	3. It can be used during the intermittent period
d. Trade credit	4. The firm can postpone the payment of expenses for short periods