Human Resources Management Refers to

question 60

Multiple Choice

Human resources management refers to

• A) management techniques for controlling people at work.
• B) concepts and techniques used in leading people at work.
• C) the management of people in organizations.
• D) all managerial activities.
• E) concepts and techniques for organizing work activities.

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Definitions:

Bad Debts Expense

An expense recognized on a company’s income statement, representing the amount of accounts receivable that is not expected to be collected due to customers' inability to fulfill financial obligations.

Uncollectibles

Accounts receivable that a company has determined are unlikely to be collected and writes off as a bad debt expense.

Allowance Method

An accounting technique that anticipates and adjusts for potential future bad debts or credit losses.

Net Income

The total profit of a company after all expenses and taxes have been subtracted from revenues.