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Introduction to Accounting — Account STD 11 Commerce — Question

CBSE BoardEnglish MediumSTD 11 CommerceAccountIntroduction to Accounting1 Mark
Question
Assertion (A) : Accounting information must be reliable. Reliability implies that the information should be presented in such a simple and logical manner that they are understood easily by their users.
Reason (R): Accounting is influenced by personal judgements
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Answer

(A) is false, but (R) is true.

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