Which of the following costs is not considered while calculating accounting cost?

CA Foundation · Business Economics · MTP · January 2026
Which of the following costs is not considered while calculating accounting cost?
(A) A. Rent paid
(B) B. Salary paid
(C) C. Interest on borrowed funds
(D) D. Normal profit

Suggested Answer and Working Notes:

Correct Answer: Option (D)

D. Normal profit

Topics: Theory of Production and Cost

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