There are two statements marked as Assertion (A) and Reason (R). Mark your answer as per the codes provided below-
Assertion: The Management uses accounting information to arrive at various decisions like determination of selling price, cost controls, investment into new ventures, etc.
Reasoning: The management has the responsibility to safeguard the customer’s investment and increase its value by managing the business efficiently.

Assertion (A) is true but Reasoning (R) is not correct.

Customer does not invest in the business, he just purchase goods for his satisfaction. Management is not responsible to increase the value of his purchasing.