Which of the following statements is false? Select one: Oa. Budgeting forces managers to think about and plan for the future. Ob. According to responsibility accounting, a manager should be held responsible for those items-and only those items-that the manager can actually control to a significant extent. Oc. Budgeted cash collections typically consist of collections on sales made to customers in the current budget period only. Od. One benefit of following a well-designed budgeting process is improved performance evaluations. e. Budgets helps uncover potential bottlenecks.