Utilizing Serial Bonds to Raise Long Term Resources Is Preferred

Utilizing serial bonds to raise long term resources is preferred in debt service funds because:

A) ​the face value becomes due at one time at a more distant maturity date.
B) ​serial bonds do not require a substantial accumulation of money in a sinking fund.
C) ​it assists in the budgeting process.
D) the primary function is to account for fixed asset acquisitions.​