Explanation

The term balance sheet refers to a financial statement that reports a company's assets, liabilities, and shareholder equity at a specific point in time.

Balance sheets provide the basis for computing rates of return for investors and evaluating a company's capital structure.

Explanation

Assets can be both long-term and short-term, as well as tangible (physical) or intangible (non-physical).

On the other hand, an expense: Is a cost related to the day-to-day running of a business

Explanation

An un adjusted balance in cash book is because of the result of which error  The omission of Bank charges

Explanation

A budget is a calculation plan, usually but not always financial, for a defined period, often one year or a month.

A budget may include anticipated sales .

Explanation

Criterion for IRR   Accept IRR > Cost of capital

(Internal Rate of Return)

Explanation

The dividend-payout ratio is equal to dividends per share divided by earnings per share.

Dividend payout ratio is a proportion of dividend per share and earning per share.

It signifies that how much is the dividend paid to the shareholders against the earning per share.

Explanation

Audit fess is a part of administration overhead.

Administrative overhead is those costs not involved in the development or production of goods or services.

This is essentially all overhead that is not included in manufacturing overhead.

Explanation

In Inventory Turnover calculation, what is taken in the numerator Cost of Goods Sold

In the first option, when determining the inventory turnover,

the numerator used the cost of goods sold,

while the average value of the inventory for the analyzed period serves as a denominator.

Explanation

Offshoring is Substituting foreign for domestic labor.

Explanation

Equity shares has the highest cost of capital.

Therefore, the correct answer is option (d)