Which of the Following Factors Is the Least Controllable by the Department

question 21

Multiple Choice

Which of the following factors is the least controllable by the department manager and therefore not the managers main focus of attention?

• A) Indirect operating expenses
• B) Number of units sold
• C) Mix of products sold
• D) Selling prices

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Definitions:

Outstanding Checks

Checks that have been issued and recorded in the account holder's ledger but have not yet been cashed or cleared by the bank.

Deposits In Transit

Funds that have been deposited by a company but have not yet been recorded by the bank, often resulting in discrepancies in bank reconciliation.

Note Receivable

A financial asset representing a written promise to receive a specific amount of money from a debtor at a future date or on demand.

Bank Service Charge

Fees charged by banks for the use of their services, such as account maintenance and wire transfer fees.