______ capital performs its function in production in a single use and is not available for further use. Choose the correct option.

CA Foundation · Business Economics · PYQS · January 2026
______ capital performs its function in production in a single use and is not available for further use. Choose the correct option.
(A) A. Real
(B) B. Circulating
(C) C. Tangible
(D) D. Intangible

Suggested Answer and Working Notes:

Correct Answer: Option (B)

B. Circulating

Topics: Theory of Production and Cost

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