Final answer:
An account is a part of the financial information system that records the financial transactions and events of a business entity. It is not a source document.
Step-by-step explanation:
An account is a part of the financial information system that is described by each one of the following except:
- An account has a debit and credit side
- An account is a source document
- An account consists of three parts
- An account has a title
The correct answer is B) an account is a source document. A source document is a physical or digital evidence that supports a transaction or an event. An account, on the other hand, records the financial transactions and events of a business entity.