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In the accounts department of a company, there are some who are only chartered accountants and some who are only cost accountants. A few hold both chartered and cost accountancy qualifications. Besides these there are others who hold Management accountancy qualifications. Some of these management accountants have also done either chartered or cost accountancy or both. Which of the following figures represents these facts?
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Correct Option: A
As per the given above question ,we know that
Some chartered accountants may be Management accountancy and vice-versa.
Some cost accountants may be Management accountancy and vice-versa.
But chartered accountants are entirely different from the cost accountants.
From above it is clear that option ( A ) represents the best relationship between chartered accountants,Management accountancy and cost accountants .
