List – I List – II a. Functional Organisation 1. F.W. Taylor b. Transactional Analysis 2. McClelland c. Managerial Grid 3. Eric Berne d. Need Theory 4. Blake and Mouton Codes:
(a) Increase in working capital (b) Decrease in working capital (c) Writing off the intangible/fictitious assets (d) Issuing equity shares for acquisition of a building for office (e) Charging depreciation on fixed assets
Column I Column II (a) Materiality Concept (i) The same accounting method used by a firm from one period to another (b) Going concern concept (ii) An inappropriate assumption of a firm being bankrupt (c) Historical Cost concept (iii) A normal basis used for accounting assets (d) Consistency Concept (iv) Relates to the importance […]