Which of the Following Statements About the Use of Accounting

Which of the following statements about the use of accounting information by the human resources function is false?

A) People in human resources do not use accounting information; they leave all of that to their accountants.
B) Those in human resources use accounting information to figure employees' pay.
C) The computation of retirement benefits is a human resource function requiring accounting information.
D) Accounting information is needed to evaluate employees' performance.