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     EduGorilla 
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    In the Accounts Department of a firm, there are some who are only CAs and who some only cost accountants. A few hold both CA and cost accountancy qualifications. Besides these there are who hold Management Accountancy qualifications. Some of these Management Accountants have also done either CA or Cost Accountancy or both. Choose the Venn diagram which best illustrations the relationship among them.

    एक फर्म के एकाउंट्स विभाग में, कुछ केवल CA है और कुछ केवल कॉस्ट एकाउंटेंट्स है| बहुत कम के पास दोनों CA और कॉस्ट एकाउंटेंट्स की योग्यता हैI इसके अलावा कुछ ऐसे भी हो जो मैनेजमेंट एकाउंटेंसी में योग्यता रखते है| इन मैनेजमेंट एकाउंटेंट्स में से कुछ के पास CA या कॉस्ट एकाउंटेंसी या दोनों योग्यता है| उनके बीच के संबंध को चित्रित करने वाले श्रेष्ठ वेंन डायग्राम का चयन कीजिये|

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