List I List II
A Profit Centre 1 Refers to the practice of setting the price for a product or service before it is delivered or provided to the customer.
B Prospective Pricing 2  It is the focal point for budgeting, control, and performance evaluation.
C Responsibility Centre 3 It is responsible for both generating revenue and managing costs
D Restricted Funds 4 Refer to financial resources that come with specific limitations or conditions on their use.

1
A-1, B-3, C-2, D-4
2
A-4, B-1, C-2, D-3
3
A-3, B-1, C-2, D-4
4
A-4, B-3, C-2, D-1

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