Final answer:
Entering data directly into a .QBB file is false. Data should be entered into QuickBooks creating a .QBW file, with .QBB being used for backup purposes only.
Step-by-step explanation:
The statement that you should always enter data directly to a .QBB file is false. The .QBB file extension is associated with QuickBooks backup files, and these are not meant for direct data entry but rather for storing a backup copy of your work. Data should be entered into the QuickBooks application, which usually produces a .QBW file, and only then should a backup (.QBB) be created to preserve your financial information securely.