Which one of the following is also called 'historical accounting'?(निम्न में किसे ऐतिहासिक लेखांकन भी कहा जाता है?)a.Financial accounting (वित्तीय लेखांकन)b.Management accounting (प्रबन्धकीय लेखांकन)c.Cost accounting (लागत लेखांकन)d.None of the above (उपर्युक्त में कोई नहीं)

Historical cost accounting assumes that money holds a constant purchasing power, and: Historical cost accounting assumes that money holds a constant purchasing power, and: Can understate profits in times of rising prices, with distribution of profits leading to an increase in operating capacity. Can overstate profits in times of rising prices, with distribution of profits leading to an erosion of operating capacity. Can lead to an increase in purchasing power. Makes no difference to reported profits and operating capacity in times of rising prices.

Meaning of Accounting

Cost accounting is primarily concerned with:a.Recording financial transactionsb.Managing company assetsc.Determining the cost of productiond.Analyzing market trends

Which of the following is the primary focus of management accounting?Auditing financial recordsPreparation of financial statementsEnsuring compliance with tax lawsProviding information for decision-making

What is the objective of cost accounting? (लागत लेखांकन का उद्देश्य निम्न में से क्या है)a.Cost control (लागत नियन्त्रण)b.Inventory valuation (स्कन्ध मूल्यांकन)c.Planning and Policy formation (नियोजन एवं नीति निर्धारण)d.All of the above (उपर्युक्त सभी)