Which of the Following Does Not Represent a Main Focus

question 25

Multiple Choice

Which of the following does not represent a main focus of cost management information?

• A) Strategic management.
• B) Performance measurement.
• C) Planning and decision making.
• D) Preparation of financial statements.
• E) Internal audit and control.

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Definitions:

Net Credit Sales

Sales made on credit minus any sales returns or allowances, reflecting the actual credit sales revenue.

Uncollectible Accounts

Debts owed to a company that are considered to be uncollectable and are therefore written off as a bad debt expense.

Estimated Uncollectible

An accounting term referring to the portion of accounts receivable that a company does not expect to collect.

Allowance Method

is an accounting technique that estimates and reports the likely amount of uncollectible accounts receivable as an allowance for doubtful accounts.