A Systematic Process of Identifying and Describing the Important Aspects

question 18

Multiple Choice

A systematic process of identifying and describing the important aspects of a job and the characteristic a worker needs to perform the job well is a ________.

• A)legal audit
• B)job analysis
• C)bona fide occupational qualification
• D)job specification

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Definitions:

Written Off Accounts

Accounts receivable that a company deems uncollectible and removes from its books.

Bad Debt Expense

The portion of accounts receivable that is estimated to be uncollectible and is recognized as an expense in the financial statements.

Credit Sales

Transactions where goods are sold and payment is deferred, typically allowing the customer to pay at a later date without interest.

Allowance for Doubtful Accounts

A contra-asset account that reduces the total receivables on the balance sheet to reflect the amount expected to be uncollectible.