Which of the Following Statements Concerning Responsibility Accounting Reports Is

Which of the following statements concerning responsibility accounting reports is FALSE?

A) Responsibility accounting reports are used to trace performance to the responsible department or manager to improve accountability.
B) Responsibility accounting reports go beyond the scope of financial accounting reports and cannot be generated by the AIS.
C) Responsibility accounting reports are customized for managers based on their areas of responsibility.
D) Responsibility accounting reports break-down financial data by controllable costs in a department.