The term that involves planned grading and formal teaching in an educational institution by a professional accountant is:

• A. Tax Accounting
• B. Auditing
• C. Accounting Research
• D. Accounting Education

Answer: (D)

Planned grading and formal teaching in an educational setting by someone who is an expert in accounting describes the field of accounting education. It encompasses developing curriculum, delivering structured instruction, and evaluating students’ performance through exams and assignments, all conducted by a professional accountant who can bring practical insight to the classroom. This focus on educating students within colleges or universities distinguishes it from other areas: tax accounting deals with tax rules and compliance, auditing involves examining financial statements for accuracy, and accounting research centers on studying and advancing accounting knowledge rather than delivering degree-program instruction with formal assessment.