Match the List-I with List-IIList-I(A) Depreciation using Straight Li…

The correct answer is Option (2) → (A) - (II), (B) - (IV), (C) - (I), (D) - (III)

Spreadsheets carry built-in functions for common accounting work, and a separate feature to control what may be typed into a cell.

(A) Depreciation using Straight Line Method — this matches (II) =SLN(cost, salvage, life). SLN gives the same depreciation every year: (cost − salvage value) ÷ useful life.

(B) Depreciation using Written Down Value Method — this matches (IV) = DB(cost, salvage, life, period, [month]). DB is the declining balance method, which charges depreciation on the reduced book value each year; it needs the period for which depreciation is wanted.

(C) Computation of Installment of Loan — this matches (I) =PMT(rate, nper, pv, [fv], [type]). PMT returns the periodic instalment from the rate, the number of payments and the loan amount.

(D) Data Validation — this matches (III) Drop Down List. Data validation restricts what can be entered in a cell, and a drop-down list of allowed entries is one of its ways of doing this.