Direction: In the questions given below are two statements labelled as Assertion (A) and Reason (R). In the context of the two statements, which one of the following is correct? Assertion (A) Financial management is an imaginative function. Reason (R) Financial management, is one of the functional areas of management. Codes

• A.                                  Both A and R are true and R is the correct explanation of A
• B.  Both A and R are true, but R is not the correct explanation of A
• C.  A is true, but R is false
• D.  A is false, but R is true