The correct answer is option 'C' - Adopting double Entry system of accounting in place of Single Entry.

Explanation:

Change in accounting policy refers to the adoption of a new accounting principle or method that is different from the one previously used. It involves a change in the treatment, valuation, or presentation of transactions and events in the financial statements.

In this context, let's analyze each option to understand why option 'C' is not an example of a change in accounting policy:

a) Change in method of providing depreciation on fixed assets: This refers to a change in the method used to calculate depreciation on fixed assets. For example, if a company switches from the straight-line method to the reducing balance method, it would be considered a change in accounting policy.

b) Change in the method of providing inventory valuation: This refers to a change in the way inventory is valued. For example, if a company changes from the first-in, first-out (FIFO) method to the weighted average cost method, it would be considered a change in accounting policy.

c) Adopting double Entry system of accounting in place of Single Entry: This option is not an example of a change in accounting policy because it involves a change in the overall accounting system rather than a specific accounting principle or method. The double-entry system is a fundamental concept of accounting that ensures every transaction has equal and opposite effects on at least two accounts. Single-entry system, on the other hand, records only one side of the transaction. Therefore, adopting the double-entry system from a single-entry system is a change in accounting system, not a change in accounting policy.

d) Change in method of valuation of Investments: This refers to a change in the method used to value investments. For example, if a company switches from the cost method to the fair value method for valuing investments, it would be considered a change in accounting policy.

In conclusion, option 'C' is not an example of a change in accounting policy because it involves a change in the accounting system rather than a specific accounting principle or method. It is important to distinguish between changes in accounting policies and changes in accounting systems, as they have different implications for financial reporting.