Answer:
Option A, ACCOUNT RECONCILIATION.
Explanation:
Reconciliation is an accounting process that compares two sets of records to check that figures are correct and in agreement. Account reconciliation also confirms that accounts in the general ledger are consistent, accurate, and complete.
Account reconciliation is particularly useful for explaining the difference between two financial records or account balances.
* Sales management is a business discipline which is focused on the practical application of sales techniques and the management of a firm's sales operations.
* Cost control is the practice of identifying and reducing business expenses to increase profits, and it starts with the budgeting process.
* An employee evaluation is the assessment and review of a worker’s job performance.
The method used by managers when comparing unit costs with budgeted cost or other measures is broadly known as ACCOUNT RECONCILIATION.
