Match List - I with List - II.

Choose the correct answer from the options given below:
- A(A)-(II), (B)-(IV), (C)-(I), (D)-(III)
- B(A)-(I), (B)-(II), (C)-(III), (D)-(IV)
- C(A)-(II), (B)-(IV), (C)-(III), (D)-(I)
- D(A)-(IV), (B)-(I), (C)-(III), (D)-(II)
Solution & Step-by-step Explanation
Mapping of the structural groups of accounting ratios:Current Ratio (A) measures short-term ability to pay current obligations Liquidity Ratios (II)Inventory Turnover Ratio (B) measures efficiency of operational asset usage Activity Ratios (IV)Return on Investment (C) computes income generation capability relative to investment capital Profitability Ratios (III)Proprietary Ratio (D) estimates long-term financial security parameters Solvency Ratios (I)