Question

under non integrated system the number of set of accounts books maintained is​

Answer 1

Under non integrated system the number of set of accounts books maintained is two.

• In this accounting system , there are two different batches of a company's account books that are kept.
• The two books which are maintained, one is for tracking the expense accounts and the other one is for financial accounts.  
• Thus, the cost accounts, are held separately from financial accounts.  Cost management accounts are also regarded as a non-integral accounting system.