Which of the Following Statements Is Not True

Which of the following statements is not true.

A) Responsibility accounting involves sub-dividing an organisation into units of accountability.
B) Budgeting involves allocating resources to an organisation's sub-units.
C) As budgeting is a technical exercise, it is misleading to talk of behavioural issues associated with budgeting.
D) Budgets generally play an important role in facilitating organisational control.
E) The budget comprises many schedules that feed into an overarching schedule that is widely referred to as the master budget.