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, AS-10 is on Depreciation Accounting, and AS-21 is on Accounting for Cash Flow Statement.