The correct answer is option 3- A-III, B-I, C-IV, D-II.
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LIST – I
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LIST – II
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A. Responsibility
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III. Obligation of a subordinate to perform the
duty or tasks assigned to him
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B. Authority
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I. Right to command subordinates and to
give orders and exact obedience.
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C. Accountability
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IV. Answerability for the accomplishment of the task
assigned by the superior to his subordinate.
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D. Delegation
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II. Downward transfer of authority from a
superior to a subordinate
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(A) Responsibility- (III) Obligation of a subordinate to perform the duty or tasks assigned to him.
Responsibility is the obligation of a subordinate to properly perform the assigned duty. It arises from a superior– subordinate relationship because the subordinate is bound to perform the duty assigned to him by his superior. Thus, responsibility flows upwards, i.e., a subordinate will always be responsible to his superior.
(B) Authority- (I) Right to command subordinates and to give orders and exact obedience.
Authority refers to the right of an individual to command his subordinates and to take action within the scope of his position. The concept of authority arises from the established scalar chain which links the various job positions and levels of an organisation. Authority also refers to the right to take decisions inherent in a managerial position to tell people what to do and expect them to do it.
(C) Accountability- (IV) Answerability for the accomplishment of the task assigned by the superior to his subordinate.
Accountability implies being answerable for the final outcome. Once authority has been delegated and responsibility accepted, one cannot deny accountability. It cannot be delegated and flows upwards, i.e., a subordinate will be accountable to a superior for satisfactory performance of work. It indicates that the manager has to ensure the proper discharge of duties by his subordinates. It is generally enforced through regular feedback on the extent of work accomplished.
(D) Delegation- (II) Downward transfer of authority from a superior to a subordinate.
Delegation refers to the downward transfer of authority from a superior to a subordinate. It is a pre-requisite to the efficient functioning of an organisation because it enables a manager to use his time on high priority activities. It also satisfies the subordinate’s need for recognition and provides them with opportunities to develop and exercise initiative. Delegation is a compulsory act because no individual can perform all tasks on his own. It is a process followed to share tasks. | 
