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Which of the following is not a function of a management accountant in an organization? Preparation of cost estimates, project planning, and analysis Budgetary controls

Which of the following is not a function of a management accountant in an organization?
1. Preparation of cost estimates, project planning, and analysis
2. Budgetary controls and investigation
3. Preparation of Financial Statements and Cash Flow Statement.
4. Performance evaluation and reporting

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