Multiple choice

Which of the following is not a sub-field of accounting?

  1. Management accounting

  2. Cost accounting

  3. Financial accounting

  4. Book keeping
Reveal answer Fill a bubble to check yourself
D Correct answer
Explanation

Bookkeeping is the foundational process of recording financial transactions, while management accounting, cost accounting, and financial accounting are specialized analytical branches that use bookkeeping data to generate insights, reports, and decisions. Bookkeeping is a technical skill, not a sub-field of accounting theory and practice.

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