The correct option is C Only Band C follow
Statement I Some teachers are accountants.
Statement II All accountants are managers.
Conclusion A Some teachers are not managers. False, it is not stated anywhere if all teachers are managers.
Conclusion B Some managers are teachers. true, some managers are accountants and some teachers are accountants, so some managers are teachers.
Conclusion C Some accountants are teachers. True, some teachers are accountants, so some accountants are teachers.
Conclusion D All teachers are not accountants. False, some teachers are accountants.