Accounts

A) do not reflect money amounts
B) are not used by entities that manufacture products
C) are records of increases and decreases in individual accounting equation elements
D) are only used by large entities with many transactions

Accounts are records of increases and decreases in individual accounting equation elements, such as assets, liabilities, and owner's equity. They are used by all types of entities that engage in financial transactions, not just large ones, and they reflect money amounts. Therefore, options A, B, and D are incorrect.