36-Which among the following is not accounted under social accounting?

a.

Maximizing the Earnings of the shareholders.

b.

Constructing free roads/ Bus waiting slots.

c.

Providing free trainings to the youths of the society

d.

Contributing towards the development of SMEs

50-An approach for human resource accounting which is applied in those organizations when there is an alternate use of the employee is:

a.

The opportunity cost approach

b.

The historical cost approach

c.

The replacement cost approach

d.

The value benefit approach