Concept:Full accounting records require a complete double entry system, which can be costly for small businesses.
Explanation:Keeping a full set of accounting records under double entry involves maintaining ledgers, journals, and many books of account.
This process requires professional accountants and consumes a lot of time.
As a result, double entry is comparatively expensive to maintain.
Businesses may therefore choose incomplete records to reduce cost and effort.
The other options are not valid reasons: profit status, trading nature, or showing true profit do not prevent keeping full records.
Answer:B. Double entry is expensive to maintain.