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12. _______  is that Branch of accounting which is concerned with recording of

                    business transactions of financial nature in a systematic manner
                 13. _______ is that Branch of accounting which is concerned with presenting

                    the accounting information in such a manner that help the management
                 14. _______  is that Branch of accounting which is concerned with

                    ascertainment of total cost and per unit cost of goods

                 15. State and explain the advantages of Accounting
                 16. State 4 qualitative characteristics of Accounting
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