The two primary qualities that make accounting information useful for decision making are:

a. comparability and consistency.

b. materiality and timeliness.

c. relevance and reliability.

d. reliability and comparability.

a. provides benefits which are at least equal to the costs of its preparation.

b. can be compared with similar information about an enterprise at other points in time.

c. would have no impact on a decision maker.

d. is free from bias toward a predetermined result.