9. A method of Accounting that considers income and expenses which relate to a particular accounting period, notwithstanding whether it is received or paid in that relevant accounting year is known as. a. Cash Method b. Accrual Method c. Hybrid Method d. None of the above 10. Which of the following is considered as a separate category of Exclusion. a. Investment Related exclusion b. Tax related exclusion c. Net Income related exclusion d. Gross Income related exclusion 11. Which of the following item is taxable? a. Amount received as Loan b. Interest income received from Municipal Bonds C Cash Dividend d. None of the above 12. Which of the following is considered to be a principle related to Equity in relation to framing Tax Laws: a. Capital Objective b. Social Objective c. Neither of the above d. All of the above