Match List I with List II.
| List I | List II |
| A. Revenue from operation | I. Goodwill written off |
| B. Finance Cost | II. Sale of Services |
| C. Amortization Expenses | III. Profit on sale of Investment |
| D. Other Income | IV. Interest on Debentures |
Choose the correct answer from the options given below :
Answer & explanation
Correct answer: option 2
The correct answer is Option (2) → A-II, B-IV, C-I, D-III
(A) Revenue from operation — this matches (II) Sale of Services. Revenue from operations includes sale of products and services.
(B) Finance Cost — this matches (IV) Interest on Debentures. Finance cost is the interest on borrowings.
(C) Amortization Expenses — this matches (I) Goodwill written off. Amortisation is writing off intangible assets such as goodwill.
(D) Other Income — this matches (III) Profit on sale of Investment. Net gain on sale of investments is other income.
NCERT (2026-27 edition):
NCERT (2026-27 edition):
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