Which of the following is not applicable to responsibility accounting?

Accounting centre

Revenue Centre is another component and not Accounting centre.
Responsibility centres may be of the following types:
Cost Centre: A cost or expense centre is a segment of an organisation in which managers are held responsible for the cost incurred in the centre but not for the revenues.
Revenue Centre: A revenue centre is a segment of an organisation which is primarily responsible for generating revenue.
Profit Centre: A profit centre is a segment of an organisation whose manager is responsible for both revenues and costs. F
Investment Centre: An investment centre is responsible not only for profits but also for investments made in the centre in the form of assets.