Which of the following is not revealed by a firm’s accounting records?

A. Profit of a period
B. Quality of labour force
C. Credit worthiness
D. Value of assets

Correct Answer: Option B

B. Quality of labour force

Explanation

Accounting records include records of assets and liabilities, monetary transactions, ledgers, journals and any supporting documents such as checks and invoices. The firm quality of labour force isn’t included in an accounting record.