Assertion (a) : accommodating items are those transactions that are undertaken due to profit motive.
reason(r) : accommodating items are undertaken to correct disequilibrium in bop.
a. Both assertion and reason are correct and reason is the correct explanation of assertion.
b. Both assertion and reason are correct, but reason is not the correct explanation of assertion.
c. Assertion is true, but reason is false.
d. Assertion is false, but reason is true.