Match the items of List-I with those of List-II and indicate the correct answer: List-I List-II a. AS-6 1. Accounting for consolidated financial statements b. As-3 2. Accounting for fixed assets c. AS-10 3. Depreciation accounting d. AS-21 4. Accounting for cash flow statement

The correct answer is D. a-1, b-2, c-3, d-4.

AS-6 is on Accounting for Consolidated Financial Statements. It deals with the preparation and presentation of consolidated financial statements of a group of entities under the control of a parent entity.

AS-3 is on Accounting for Fixed Assets. It deals with the accounting for the acquisition, holding, and disposal of fixed assets.

AS-10 is on Depreciation Accounting. It deals with the accounting for depreciation of fixed assets.

AS-21 is on Accounting for Cash Flow Statement. It deals with the preparation and presentation of cash flow statements.

Here is a brief explanation of each option:

• Option A: a-2, b-4, c-3, d-1. This option is incorrect because AS-6 is on Accounting for Consolidated Financial Statements, not Accounting for Fixed Assets.
• Option B: a-3, b-4, c-2, d-1. This option is incorrect because AS-10 is on Depreciation Accounting, not Accounting for Fixed Assets.
• Option C: a-4, b-3, c-1, d-2. This option is incorrect because AS-21 is on Accounting for Cash Flow Statement, not Accounting for Fixed Assets.
• Option D: a-1, b-2, c-3, d-4. This option is correct because AS-6 is on Accounting for Consolidated Financial Statements, AS-3 is on Accounting for Fixed Assets,
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