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1. Why is sales the most important financial statement account in forecasting? 2. Enumerate at least five external factors considered in sales forecasting. 3. Enumerate

1. Why is sales the most important financial statement account in forecasting?

2. Enumerate at least five external factors considered in sales forecasting.

3. Enumerate at least five internal factors considered in sales forecasting.

4. What is the meaning of a positive EFN? a negative EFN?

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