What is meant by the term "cookie-jar accounting"?

(a) The abuse that occurs when companies create reserve accounts for the purpose of setting aside funds in good years and then shifting the reserve amounts to the income statement in poor years.

(b) The abuse that occurs when companies use operational funds for non- operational items such as parties, doughnuts, cookies, and personal travel expenses

(c) The abuse that occurs when firms acquire another company and then write down the cost of in-process research and development.

(d) The abuse that occurs when firms charge ordinary business expenses as restructuring charges