The correct answer is: C. Normal accounting
Professionals usually maintain accounts as normal accounting. This means that they keep track of their income and expenses, and they prepare financial statements at the end of each accounting period. Normal accounting is the most common type of accounting, and it is used by businesses of all sizes, as well as by individuals.
A. Accounts with inventory is not the correct answer because inventory is not typically included in normal accounting. Inventory is the goods that a business has on hand for sale, and it is not considered an asset in normal accounting.
B. Accounts only is not the correct answer because accounts are not the only thing that professionals need to keep track of. They also need to keep track of their income and expenses, and they prepare financial statements at the end of each accounting period.
D. Payroll accounting is not the correct answer because payroll accounting is a specialized type of accounting that is used to track employee wages and taxes. It is not typically used by professionals.