The correct answer is: B. costs
Cost accounts deal partly with facts and figures and partly with costs.
Costs are the expenses incurred in the production of goods or services. They can be classified into direct costs and indirect costs. Direct costs are those that can be easily traced to a specific product or service, such as the cost of materials and labor. Indirect costs are those that cannot be easily traced to a specific product or service, such as the cost of rent and utilities.
Cost accounts are used to track and control costs. They can also be used to make decisions about pricing, production, and marketing.
A. Estimates are not facts and figures. They are predictions of what costs might be in the future.
C. Income is not a cost. It is the revenue that a company receives from selling its goods or services.
D. Revenue is not a cost. It is the money that a company receives from selling its goods or services.