Final answer:
Cost and financial accounts are reconciled under non-integral accounting, also known as single-entry accounting.
Step-by-step explanation:
The correct answer is b. Non-integral accounting.
Cost and financial accounts are reconciled under non-integral accounting, also known as single-entry accounting. This method is commonly used by small businesses and individuals who have simple financial transactions.
In non-integral accounting, only the cash transactions are recorded, while other non-cash transactions like credit sales, purchases on credit, and inventory are not taken into account. As a result, the financial statements produced through this method may not present a complete view of the financial position of a business.