-The trading results can be obtained by:
1. Debtors Method. Focus on credit sales and receivables.
2.Final Account Method. Comprehensive profit and loss evaluation.
3. Stock and Debtors Method. Simplifies branch accounting by consolidating inventory and receivables.
Match the following committees with their mandates in List I and List II: 
| List I | List II |
|---|---|
| (A) GAAP | Covers the recognition, measurement, presentation, and disclosure of accounting transactions |
| (B) ASB | Responsible for approval of accounting standards and their modification for applicability to companies |
| (C) IFRS | Refers to a common set of accepted accounting principles, standards, and procedures |
| (D) MCA | Responsible for developing International Accounting Standards |
| List I | List II |
|---|---|
| (A) Purely Financial Charges | (I) Dividend Received |
| (B) Appropriation of Profits | (II) Interest on Bank Loan, Mortgage, and Debentures |
| (C) Writing off Intangible and Fictitious Assets | (III) Dividend Paid |
| (D) Pure Financial Incomes | (IV) Amortisation |