Which one of the following statements is incorrect regarding the nature of accounting?

A. The recipient of this specialised message (the user of financial information) must understand it.

B. Accounting is a specialised means of communication which is used to convey a specialised message about an entitys finances.

C. Accounting use words and figures to convey financial information to the users of such information.

D. Financial resources are unlimited.

E. This knowledge will ultimately help you understand the message contained in financial statements.