When different accounts are clubbed on the basis of some common characteristics that are shared by them, the concept is known as_______.

When different accounts are clubbed on the basis of some common charac

1.	When different accounts are clubbed on the basis of some common characteristics that are shared by them, the concept is known as_______.
A.	Asset
B.	Liability
C.	Income
D.	Grouping
Answer» E.