List  I List II (a) Net Income Approach (i) Working Capital Management (b) Profitability Index (ii) Over-capitalization (c) Concentration Banking (iii) Capital Structure Planning (d) Lower Rate of Return (iv) Capital Budgeting Decision

  List  I List II (a) ABC Analysis (i)Dividend Decision (b) Walter Model (ii) Capital Budgeting Decision (c) Capital Rationing (iii) Capital Structure Decision (d) Net Operating Income Approach (iv) Working Capital Management Decision