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Indian Economy - Understanding the basics of Indian economic system

Which of the following are the benefits of responsibility accounting ?

(a) It facilitates the centralisation of decision taking.

(b) It provides a system of closer control.

(d) It develops a sense of cost consciousness among managers and their subordinates.

Code :

(a), (b) and (c)

(b), (c) and (d)

(a), (b) and (d)

(a), (c) and (d)

(a), (c) and (d)