Direct labour and salary outlays direct material purchases, which are classified as
A
price disbursements
B
cash disbursements
C
budget disbursements
D
goods disbursements
Correct Answer: cash disbursements
Direct labour and salary outlays direct material purchases, which are classified as cash disbursements. Cash disbursements, also called cash payments, in accounting refer to payments made by a company during a specified period, such as quarter or year.