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Answer (C) is correct . Cost accounting is a combination of (1)management accounting in the sense that its purpose can be to provide internal reports for use in planning and control and in making nonroutine decisions, and (2) financial accounting because its product-costing function satisfies external reporting requirements for reporting to shareholders, government, and various outside parties.

Answer (A) is incorrect because Cost accounting is concerned with more than just reporting to be used in making nonroutine decisions.
Answer (B) is incorrect because Cost accounting also provides information for internal reporting.
Answer (D) is incorrect because Management accounting entails internal reporting for use in planning and controlling routine operations.