Match the items of the following two lists and indicate the correct answer :   (2 marks)

List – I                          List – II

(i) Earning ability of firm  (a) Basis of Accounting

(ii) Conserva-tism           (b) P/V ratio

(iii) Cash profit            (c) Cash flow statement

(iv) Cash and Accrual        (d) Prudence

Codes :  (i) (ii) (iii) (iv)