Which of the Following Is False About the Worksheet Entry

Which of the following is false about the worksheet entry process?

A) Worksheet entries are never booked; they are only used on the worksheets.
B) Worksheets for the Changes in General Fixed Assets and Changes in General Long Term Debt should be completed.
C) Entries are not necessary for the beginning balance of long-term assets since they were entered last year.
D) The conversion worksheet is where the government fund account balances combine with the adjustment or eliminations (worksheet entries) to come to the adjusted balances needed for the government wide statements.