Concept:Accounting started because businesses needed a clear and organised method of keeping financial records.Explanation:Businesses must track how much money comes in and goes out, and what they owe or are owed.This need for proper financial records led to the growth of accounting.Making profit, increasing sales, and getting finance are goals a business may have.However, they do not explain the origin of accounting.Accounting exists mainly to serve the function of record keeping.Answer:B. record keeping