Answer :
Answer:
(A) Budged amounts
(B) A list of all controllable costs
(C) The difference between actual and budgeted amounts
(D) Actual amounts
Explanation:
Responsibility accounting is a system that gathers or receives, summarizes, and reports accounting data pertaining to the responsibilities of individual managers. This system makes available every information needed for the evaluation of each manager on the revenue over which he presides.
A responsibility accounting report contains those revenues presided over by the responsible manager. It also contains all of the responsibility accounting budgets made for each department and summaries them in one report. When both controllable and uncontrollable items are included in the report, accountants should clearly separate the categories.
A responsibility accounting performance report contains The difference between actual and budgeted amounts and a list of all controllable costs.
What is responsibility accounting?
Responsibility accounting is defined as a system that collects, summarizes, and compositions accounting collections concerning the obligations of individual managers.
A responsibility accounting report comprises those receipts controlled over by the responsible manager.
It also includes all the budgets of responsibility accounting that made for all department and make the summary in one receipt only.
When both controllable and uncontrollable items are included in the report, accountants should distinctly divide the collections.
Therefore, the correct options are b and c.
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