Which of the Following Is Not One of the Four

Multiple Choice

Which of the following is not one of the four objectives of accounting given by ASOBAT?

A) To make decisions concerning the use of limited resources (including the identification of crucial decision areas) and to determine objectives and goals
B) To direct and control an organization's human and material resources effectively
C) To relate the evaluative framework of standards and guidelines to the objectives themselves
D) To facilitate social functions and controls