Which of the following concepts use the rules ‘every transaction affects two or more ledger accounts?’

Option B is the right answer.

The concept which is used is "Double entry book-keeping "

Double-Entry-Bookkeeping is right answer.

(B) Double entry book-keeping ...................................................................thus every credit entry must have a corresponding debit entry and every debit entry must have a corresponding credit entry

  my answer  (B) Double entry book-keeping

DOUBLE ENTRY BOOK KEEPING CONCEPT  WILL AFFECTS TWO OR MORE LEDGER ACCOUNTS ALWAYS.

Every transaction effects two or more ledger accounts is due to the double entry book keeping system, which is similar to Newton's third law of motion ("Every Action has an equal and opposite reaction").

Right Answer is (B) Double entry book-keeping.

the correct answer is double entry book keeping (B)

(B) Double entry book-keeping system