Assertion: Controlling helps in achieving organisational objectives.

Reasoning: Controlling helps in suggesting remedial measures in case of any deviation.

Both Assertion (A) and reasoning (R) are correct and but R is not the correct explanation of A.

The correct answer is: Option 1: Both Assertion (A) and reasoning (R) are correct and R is the correct explanation of A.

Here's why:

• Assertion (A) is true: Controlling is a crucial management function that helps organizations achieve their objectives. It involves monitoring progress, identifying deviations from set plans, and taking corrective actions.
• Reasoning (R) is correct and explains Assertion (A): Identifying deviations is a core aspect of controlling. By highlighting areas where performance falls short of expectations, controlling allows management to suggest remedial measures, also known as corrective actions, to get things back on track and ultimately achieve the desired goals.

Therefore, controlling plays a vital role in ensuring an organization stays on course and reaches its objectives, and suggesting remedial measures is a key way it accomplishes this.