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  4. JAMB 2009
  5. Which of the followi...

Which of the following branches of accounting was first developed?

Accounts - Principles of Accounts
JAMB 2009

Which of the following branches of accounting was first developed?

  • A. Cost accounting
  • B. Financial acounting
  • C. Management accounting
  • D. Petroleum accounting
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Correct Answer: Option B
Explanation

Financial Accounting is based on a systematic method of recording transactions of any business according to the accounting principles. It is the first and original form of accounting process.

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