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Assertion (A): Responsibility is derived from authority and accountability is derived from responsibility.

Reason (R): Responsibility is the obligation of a subordinate to properly perform the assigned duty, for which he/she has been delegated authority by his/her superior. Once authority has been delegated and responsibility accepted, one cannot deny accountability.

a. Both Assertion (A) and reason (R) are true.

b. Both Assertion (A) and reason (R) are false

c. Assertion (A) is trueand reason (R) is false

d. Assertion (A) is false and reason (R) is true

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