__________ provides assurance that someone cannot enter into a digital transaction and then subsequently deny they had done so and refuse to fulfill their side of the contract.

A unique factor of responsibility accounting performance reports is the focus on responsibility and controllability

Indicate whether the statement is true or false

In April, Seller Company sells to a customer "on account." In May, Seller Company collects from the customer. Which one of the following statements is true regarding the entry Seller Company would make in May?

A) The entry would increase total revenues. B) The entry would increase total expenses. C) The entry would increase total liabilities. D) The entry would increase total assets. E) None of the above is correct