Which Is Not a Physical Technique for Managing Earnings

question 148

Multiple Choice

Which is not a physical technique for managing earnings?

• A) Large-charge restructuring
• B) Inventory write-down
• C) Delayed invoices
• D) All of the above are physical techniques for managing earnings

Understand the role and function of controlling accounts in the general ledger.

Identify and classify transactions in the correct journals.

Recognize the purpose and maintenance of subsidiary ledgers.

Determine the appropriate recording of purchases and sales transactions.

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Definitions:

Financial Results

Refers to the numerical outcomes derived from a company's operations and activities, typically reported quarterly or annually.

Senior Officers

High-ranking executives in a company or organization, typically responsible for major decisions and overall management.

Interested Parties

Individuals or groups who have a stake in or could be affected by a decision or action.

Proposed Rule

A potential regulation published by a government agency for public comment before it becomes finalized and enforceable.