Question：There is a need for co-ordinated information flow between sections and departments in accounting management. To which of the following should the receivables ledger section give information about overdue debts?
　　A.Cost accounting staff
　　B.The credit control department
　　C.The payables ledger section
　　Answer:B
　　Rationale: This should be obvious from the context (debts represent goods bought on credit: hence,credit control) – but make sure that you could define the roles of all the other options, if you needed to!