Continuous and Comprehensive Evaluation (CCE) is an educational assessment method that focuses on observing, recording, and improving learning. It is an ongoing process that enables teachers to assess students' progress and provide feedback in a holistic manner. The correct answer is option B, which emphasizes how learning can be observed, recorded, and improved upon.

Here is a detailed explanation of why option B is the correct answer:

Observing Learning:
- CCE emphasizes the continuous observation of students' learning progress. Instead of relying solely on periodic examinations, teachers regularly assess students through various methods such as class participation, projects, presentations, and assignments.
- This continuous observation allows teachers to identify students' strengths and weaknesses, understand their learning styles, and make necessary adjustments to their teaching methods.

Recording Learning:
- CCE emphasizes the recording of students' learning progress. Teachers maintain comprehensive records of students' performance, including both academic and non-academic aspects.
- These records include cumulative files that contain information about students' attendance, behavior, and achievements. They serve as a comprehensive record of a student's learning journey and can be used for future reference and analysis.

Improving Learning:
- CCE aims to improve learning by providing timely and constructive feedback to students. Teachers not only identify areas of improvement but also suggest ways to enhance their learning.
- This feedback can be provided through one-on-one discussions, written comments, or rubrics. It helps students understand their strengths and weaknesses, set goals, and make necessary improvements in their learning process.

Holistic Assessment:
- CCE emphasizes a holistic approach to assessment. It considers various aspects of students' learning, including their cognitive, affective, and psychomotor skills.
- Instead of focusing solely on academic performance, CCE also takes into account students' social, emotional, and physical development. It encourages the overall growth and development of students.

In conclusion, Continuous and Comprehensive Evaluation (CCE) emphasizes how learning can be observed, recorded, and improved upon. It involves continuous assessment, comprehensive record-keeping, and constructive feedback to enhance students' learning. Option B is the correct answer as it accurately describes the key focus of CCE.