Final answer:
It is false to claim that using items on forms like invoices does not affect any accounts in the Chart of Accounts. Invoices record transactions and impact financial statements by recording revenues, accounts receivable, or other related accounts.
Step-by-step explanation:
When you use items on a form like an invoice, it is false that none of the accounts in the Chart of Accounts are affected. An invoice typically reflects a transaction that has taken place, and as such, it will impact the financial statements by recording revenues, accounts receivable, or other related accounts depending on the nature of the transaction.
In the context of accounting, once an invoice is issued, the revenue is recognized, and an entry is made to the accounts receivable and the corresponding revenue account in the Chart of Accounts. Therefore, the creation or use of an invoice does affect the accounts in the Chart of Accounts, reflecting the company's sales transactions, cash flow situation, and overall financial health.