Which of the following is not true regarding a responsibilityaccounting system?

A.

It is designed to measure the performance of managers in termsof controllable costs.

B.

It assigns responsibility for costs to the appropriatemanagerial level that controls those costs.

C.

It should not hold a manager responsible for costs over whichthe manager has no influence.

D.

It can be applied at any level of the organization.

E.

It is only relevant in manufacturing companies.

2.

An accounting system that accumulates and reports costs incurredby each service department for management to evaluate theperformance of a department is a:

	A.	Departmental accounting system.
	B.	Cost accounting system.
	C.	Service accounting system.
	D.	Revenue accounting system.
	E.	Standard accounting system.