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Question

Which of the following is not dependent on accounting?
Cost accounting
Book-keeping
Management accounting
Financial accounting

A

Management accounting

B

Financial accounting

C

Book-keeping

D

Cost accounting

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Solution

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Book Keeping and Accounting are two different terms which are often used interchangeably.
Book keeping is a method of recording all the business transactions. This work is normally performed by the junior executive.
Accounting is a term which analyze and interpret the data which are recorded in the books of accounts through book keeping.

Accounting starts when book keeping ends hence book keeping is not dependent on accounting.

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