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 provide the base for success of promotion. Reason (R) Sound financial plan is very necessary for the success of business enterprise. 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