This accounting subdiscipline applies only to conversion processes

 This accounting subdiscipline applies only to conversion processes.

Data Analytics

Managerial Accounting

Cost Accounting

Financial accounting

 

The accounting subdiscipline that applies only to conversion processes is "Cost Accounting".

 

Cost accounting is a branch of accounting that is focused on the process of recording, classifying, analyzing, and allocating costs associated with a product or service. Cost accounting is used to determine the cost of production, which is essential for establishing the selling price of a product or service. Cost accounting applies only to conversion processes, which involve transforming raw materials into finished goods. Therefore, cost accounting is used to track and analyze the costs incurred during the production process, including direct materials, direct labor, and manufacturing overhead.