n1 Controller Duties d out of Select one: O a. Data processing question O b. Capital expenditures C. Credit management 2 The focal point of financial management in a firm is: ut of Select one: a. the dollars profits earned by the firm. b. the creation of value for shareholders. C. the number and types of products or services provided by the firm. d. the minimization of the amount of taxes paid by the firm. O uestion 3 Which of the following accounts does NOT belong on the asset side of a balance sheet? 1 ut of Select one: a. accounts receivable b. accumulated depreciation O question C. cash d. accruals