Match List - I with List - II.List - I ||| List - II(A) Operating Activities ||| (I) Issue of equity shares(B) Investing Activities ||| (II) Purchase of Marketable securities(C) Financing Activities ||| (III) Cash sales(D) Cash Equivalent ||| (IV) Purchase of fixed assetsChoose the correct answer from the options given below :
- A(A) - (III), (B) - (IV), (C) - (II), (D) - (I)
- B(A) - (III), (B) - (IV), (C) - (I), (D) - (II)
- C(A) - (III), (B) - (II), (C) - (IV), (D) - (I)
- D(A) - (III), (B) - (I), (C) - (II), (D) - (IV)
Solution & Step-by-step Explanation
(A) Operating Activities include principal revenue-generating activities like Cash sales (III).(B) Investing Activities include acquisition of long-term assets like Purchase of fixed assets (IV).(C) Financing Activities relate to changes in equity/borrowings like Issue of equity shares (I).(D) Cash Equivalents are highly liquid investments like Marketable securities (II).Correct matching is (A)-(III), (B)-(IV), (C)-(I), (D)-(II).