Use the Information Below to Answer the Following Questions:
the $2012 .$

question 14

Multiple Choice

Use the information below to answer the following questions:
The following information is taken from the accounts of Registration Ltd for year ended 31 December $2012 .$
$\begin{array}{lr} & \$ \\ \text { Accounts receivable, } 1 \text { January 2008 } & 95,000 \\ \text { Accounts receivable, } 31 \text { December 2008 } & 70,000 \\ \text { Allowance for doubtful debts, 1 January 2008 } & 13,000 \\ \text { Allowance for doubtful debts, 31 December 2008 } & 5000 \\ \text { Credit sales } & 300,000 \\ \text { Cash sales } & 160,000 \\ \text { Bad debts expense } & 12,000\end{array}$
-What was the value of debts written off as irrecoverable during the year?

• A) $8000
• B) $12 000
• C) $20 000
• D) $5000.

Understand strategies to manage and communicate bad news about transactions.

Understand the concept of a buffer in the context of negative messages and assess its ethical implications.

Evaluate the characteristics of well-composed and poorly written buffers in negative messages.

Describe the elements of a bad-news message when using the direct approach.

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Definitions:

Task Support

The assistance or resources provided to help complete a specific task or achieve a goal.

Organizational Culture

The shared values, beliefs, norms, and practices that shape the social and psychological environment of an organization, influencing its members' behavior and attitudes.

External Behavior

Actions or reactions exhibited by an individual that are observable by others, reflecting a response to the surrounding environment.

Workforce

The total number of a country's or organization's employed individuals, including both full-time and part-time workers.