Which of the following are not directly involved in the revenue cycle?

A. Sales manager and the credit manager.

B. Chief financial officer and controller.

C. Billing clerk.

D. Receiving department clerk.

The correct answer is D (Receiving department clerk).

Explanation:

The first three responses correspond to employees directly related to the main activity of the organization, sales generate income, the financial director executes tasks to maximize income, and the billing employee is responsible for generating information that allows to receive resources in the shortest time possible.