Which Is Not One of the Four Most Commonly Used

question 136

Multiple Choice

Which is not one of the four most commonly used perspectives on a balanced scorecard?

• A) The financial perspective
• B) The customer perspective
• C) The external process perspective
• D) The learning and growth perspective

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Definitions:

Stockholders

Individuals or entities that own shares of stock in a corporation, giving them ownership interest.

Dividends Payable

A liability on a company's balance sheet that represents the amount of dividends that have been declared but not yet paid to shareholders.

Cash Payments

Transactions in which money is paid out by a business, often for expenses, debts, or purchases.

Indirect Method

A technique used in cash flow statement preparation that adjusts net income for changes in non-cash accounts to reveal net cash from operating activities.