Which of the following is not considered a cost of accounting?

The correct answer is based on the broader definition of what constitutes accounting costs. When we talk about costs of accounting, we typically refer to those expenses directly related to the accounting function itself. This includes expenses such as staff salaries for accounting personnel, auditing fees incurred for financial oversight, and training costs aimed at enhancing the skills of accounting staff.

Making an investment of government funds, however, does not fall into the category of accounting costs. Rather, it is considered a financial decision or operational expense related to the allocation of resources, which can lead to accounting implications but is not a direct cost associated with the accounting function. This distinction helps clarify the primary responsibilities and activities associated with accounting, which are focused on recording, analyzing, and reporting financial information rather than on the act of investing funds.