Which One of the Following Statements About Cost and Management

Which one of the following statements about cost and management accounting is accurate?

A) 'Cost accounting' is an old-fashioned term that has now been replaced by 'management accounting'.
B) The use of cost and management accounting information is restricted to very large business organizations.
C) There is a considerable overlap between the terms 'cost accounting' and 'management accounting'.
D) Cost and management accounting used by the HMRC as a basis for the calculation of corporation tax.