Which of the Following Areas of Expertise Supported by Technology

question 24

Multiple Choice

Which of the following areas of expertise supported by technology is NOT found in the focus level of the ASTD Competency Model?

• A) facilitating organizational change
• B) managing organizational knowledge
• C) improving human performance
• D) applying business acumen

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Definitions:

Uncollectible Accounts

Accounts from which businesses are unable to obtain payment, often leading to writing off these amounts as a bad debt expense.

Allowance Method

A method used in accounting to estimate the amount of uncollectible accounts receivable. This ensures revenues and expenses are matched in the period they are incurred.

Allowance for Doubtful Accounts

This is a contra-asset account used to estimate the portion of accounts receivable that may not be collectible.

Accounts Receivable

Funds that customers owe a company for goods or services already provided but not yet compensated for.