Direct labour and salary outlays direct material purchases, which are classified as

A. price disbursements

B. cash disbursements

C. budget disbursements

D. goods disbursements

Answer: Option B

Solution(By Examveda Team)

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.