Which of the following is not an objective of financial planning? (a) Ensuring smooth business operations. (b) Ensuring excess availability of funds at the right time. (c) All of the above. (d) Ensuring enough funds are available at the right time.

 Answer (b) Ensuring excess availability of funds at the right time.

Explanation: Financial planning is undertaking the responsibility of deciding how a business will stand to accomplish its primary objectives and goals. The Financial Plan portrays all of the activities, assets, machinery, and materials that are required to accomplish these targets, within a stipulated time frame. Ensuring excess availability of funds at the right time is not an objective of financial planning.

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