The correct answer is: B. Cost
Cost accounting is a branch of accounting that focuses on the measurement, analysis, and reporting of costs. It is used to help managers make decisions about pricing, production, and other areas of business.
Financial accounting, on the other hand, is a branch of accounting that focuses on the preparation of financial statements for external users, such as investors and creditors. It is not as concerned with cost information as cost accounting.
Human resource accounting is a branch of accounting that focuses on the measurement and reporting of the costs and benefits of human resources. It is a relatively new field of accounting, and it is not as well-developed as cost accounting or financial accounting.
Therefore, the correct answer is B. Cost.