Answer:
The correct answer would be option B, Cost Accounting.
Explanation:
Cost Accounting is the process of allocating all costs associated with a sale as being direct or indirect. In simple words we can say that when cost incurred on the production to sale of a product, is recorded, it is called as the Cost Accounting. Cost Accounting covers all types of costs, either direct of indirect costs. Direct costs may include material, labor, manufacturing supplies, etc, and indirect cost may include Rent, Utilities, General office expenses, etc. All such costs are recorded in the cost accounting cycle.
