1.The answer is D) an employee´s care used for deliveries.
A company´s asset is all information that is reported on the company´s balance sheet. Examples include: cash, accounts receivables, inventory, investments, buildings etc.. The employee´s care and professional ethics cannot be reported on a balance sheet for the employee does not have a "numerical value' to be computed or calculated.
2. The answer is C) they will need to understand the financial reports.
Accounting is probably the most important part of a business because it will tell how well the business is going and if it worth investing into. The periodic financial reports holds records of profits, losses, credits and debts among other vital information that helps understand how the company is growing or not, where the money invested in going and how it´s being utilized. Depending on the strength the financial report, the future of the business can be projected.
Since what is required in the basics of accounting, the entrepreneurs will not have to be experts and they need to know enough to have a grip of their businesses, knowing how and when to take the right decisions and avoid the risk of being swindled by an over "zealous" professional.