Which of the sentences is false (Please choose the correct option)?

Consider the following sentences:
Which of the sentences is false (Please choose the correct option)?
A. The Accrual Engine is a generic tool for calculating and creating accrual postings.
B. One of the disadvantages of being using the Accrual Engine is that you can make periodic accruals postings automatically as performance optimized mass data processing using an accrual run.
C. You have to create deferrals when an expense or revenue is posted in the current period, but is incurred or earned partly or completely in the future.
D. The purpose of the account determination in the Accrual Engine is: determine the document type, the debit account and the credut account.
E. One of the benefits provided by the Schedule Manager is the closing process is more transparent and easier to handle.

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