The correct answer is: A. List of Accounts
The List of Accounts option in Tally is used to view the list of primary and secondary groups. Primary groups are the main categories of accounts, such as Assets, Liabilities, Equity, Income, and Expenses. Secondary groups are subcategories of primary groups, such as Cash, Accounts Receivable, Accounts Payable, and so on.
The Accounts option in Tally is used to view the list of all accounts, including both primary and secondary groups. The List option in Tally is used to view a list of all the items in a particular window, such as the List of Accounts window.
None of the other options are correct.