Concept:Accounting records capture only monetary and financial transactions.
Explanation:Profit of a period is calculated from income and expenses in the records.
Credit worthiness is judged from financial statements and payment history.
Value of assets is recorded in the ledger and balance sheet.
Quality of labour force is a non-financial factor.
It cannot be measured or recorded in a firm’s accounting books.
Therefore, it is the item not revealed by accounting records.
Answer:B. Quality of labour force