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

Management accounting.

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Cost accounting.

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Financial accounting.

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Book-keeping.

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Solution

The correct option is A Book-keeping.
The Main Branches or Types or Sub-fields of Accounting include inflation accounting, financial accounting, Human resource accounting, managerial accounting, Social Responsibility Accounting, cost accounting, Tax or value-added accounting.
Book-keeping is the recording of financial transactions and is part of process of accounting, not a sub field of accounting.

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Distinguish between financial accounting, cost accounting and management accounting.

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