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) Routine function of finance manager include record keeping and reporting. Reason (R) Preparation of various financial statements is not a function of finance manager. 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