Assertion (A): According to Net Income (NI) approach, capital structure decision is relevant in the valuation of firm. Reason (R): A firm can change its total value and its overall cost of capital by change in the degree of leverage in its capital structure.      

a) Time disparity b) Cost disparity c) Life disparity d) Volume disparity Choose the correct combination of situations:  

a) To receive remuneration b) To attend Board of Directors’ meetings c) To attend the General meeting d) To visit the branch office Choose the correct option:  

a) Identification of the main activities b) Collection of cost pool c) Determination of the activity cost drivers d) Calculation of activity driver rate e) Charging the cost of activities to products Select the correct sequence of the above steps: