Q. With reference to elements of administration, POSDCORB stands for

(a) Planning, Observing, Staffing, Directing, Controlling, Reporting, and Budgeting
(b) Preparation, Organizing, Staffing, Directing, Controlling, Reporting and Budgeting
(c) Planning, Organizing, Staffing, Directing, coordinating, Reporting and Budgeting
(d) Preparation, Observation, Staffing, Directing, coordinating, Reporting and Budgeting