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| Group ‘A’ | Group ‘B’ |
| (1) Treasury bill | (a) Primary market |
| (2) Commercial bill | (b) Long term credit |
| (3) New Issue | (c) Mobilization of funds |
| (4) Stock Exchange | (d) Promissory note |
| (5) Financial Market | (e) Short term credit |
| (f) Secondary market | |
| (g) Central Government | |
| (h) Deals only with brokers | |
| (i) New banking institution | |
| (j) Mutual Fund |
| Group ‘A’ | Group ‘B’ |
| (1) Finance | (a) Fixed rate of dividend |
| (2) Equity Share Capital | (b) Acknowledgment |
| (3) Preference Share Capital | (c) Fluctuating rate of dividend |
| (4) Retained Earnings | (d) Term Loan |
| (5) Borrowed Capital | (e) Financing Decision |
| (f) Money and Money Management | |
| (g) Ploughing back of profits | |
| (h) Investing Decision | |
| (i) Day-to-day transactions | |
| (j) Raising and Utilisation of finance |
| Group ‘A’ | Group ‘B’ |
| (1) Interim dividend | (a) Cannot be paid in kind |
| (2) Dividend account | (b) Cannot be paid out of reserves |
| (3) Declaration of dividend | (c) Owners of the company |
| (4) Interest | (d) Board of Directors |
| (5) Listed Company | (e) Schedule Bank |
| (f) Dividend as a per-share basis only | |
| (g) IEPF | |
| (h) Debenture holders | |
| (i) Rate of dividend is high | |
| (j) Shareholder’ approval |
| Group ‘A’ | Group ‘B’ |
| (1) Money Market | (a) Most common method to meet credit needs |
| (2) Commercial bills | (b) Primary Market |
| (3) Repo rate | (c) Interest |
| (4) Gilt-edged market | (d) Government securities market |
| (5) Secondary market | (e) Official bank rate |
| (f) Treasury bills | |
| (g) Financial market | |
| (h) Short term funds are borrowed and lent | |
| (i) Stock exchange | |
| (j) Fewer applications than expected |
| Group ‘A’ | Group ‘B’ |
| (1) Share certificate | (a) Capitalization of profit |
| (2) Bonus shares | (b) Transfer of shares due to operation of law |
| (3) Under subscription | (c) Bearer document |
| (4) Transfer of shares | (d) More applications than expected |
| (5) Private placement | (e) Sale or gift of shares to another person |
| (f) Private company collecting capital privately | |
| (g) Right Issue | |
| (h) Registered document | |
| (i) Public company collecting capital privately | |
| (j) Fewer applications than expected |
| Group ‘A’ | Group ‘B’ |
| (1) Charge on Asset | (a) Credit Rating |
| (2) Redeemable debenture | (b) Secured debenture |
| (3) Board of Directors | (c) 90 days |
| (4) CRISIL | (d) Power to issue debenture |
| (5) Debenture Certificate | (e) Unsecured Debenture |
| (f) Repaid on maturity | |
| (g) 6 months |
| Group ‘A’ | Group ‘B’ |
| (1) Dividend coupon | (a) Return of investment of shareholders |
| (2) Dividend warrant | (b) Declared at Annual General Meeting |
| (3) Dividend | (c) Share certificate holder |
| (4) Final Dividend | (d) Share warrant holder |
| (5) Interim Dividend | (e) Return on debentures |
| (f) Declared between two Annual General Meetings | |
| (g) Bonus Shares | |
| (h) Declared at an extraordinary general meeting | |
| (i) Special resolution | |
| (j) Debenture certificate holder |