The following statements relate to financial accounting or to cost and management accounting: (i) Financial accounts are historical records. (ii) Cost accounting is part of financial accounting and establishes costs incurred by an organisation. (iii) Management accounting is used to aid planning, control and decision making.Which of the statements are correct?
A、(i) and (ii) only
B、(i) and (iii) only
C、(ii) and (iii) only
D、(i) (ii) and (iii)
A、(i) and (ii) only
B、(i) and (iii) only
C、(ii) and (iii) only
D、(i) (ii) and (iii)
【参考答案及解析】
Cost accounting is not part of financial accounting.
Cost accounting is not part of financial accounting.