Which of the following are advantages of departmental accounts?
I. The department making the highest profit can be easily determined
II. The capital of the business can be calculated easily
III. Easy knowledge of the sources of funding 
IV. Encouragement of healthy rivalry among the various departments

A.

I and IV only

B.

II and III only

C.

II and IV only

D.

III and IV only

Correct answer is A

No explanation has been provided for this answer.