Which of the following accounts will be included in a post-closing trial balance?

All of the following statements are correct about controllable costs except

a) all costs are controllable at some level of responsibility within a company. b) fewer costs are controllable as one moves up to each higher level of managerial responsibility. c) all costs are controllable by top management. d) costs incurred directly by a level of responsibility are controllable at that level.

In the new communication environment, advertising is often the single most important element of a marketing communications program for sales and building brand and customer equity

Indicate whether the statement is true or false