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) A sound financial plan should be rigid. Reason (R) In a financing programme, flexibility for future should not be allowed. 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