A Major Difference Between Functional Accounts and Natural Accounts Is

Multiple Choice

A major difference between functional accounts and natural accounts is that functional accounts

A) are based on the contribution-margin approach and natural accounts are based on the full cost approach.
B) always total to a lower overall expense than the total of the natural accounts.
C) might be used to compare the costs of serving different customers-but natural accounts are not suited to that purpose.
D) are the basis for most accounting systems, but natural accounts are more useful for marketing managers.
E) do not consider fixed costs, but natural accounts do.