The Sales and Accounts Receivable Subsystems deals with:

The Sales and Accounts Receivable Subsystems focus on managing sales transactions and tracking money owed by customers.

Option 1 is correct because it involves:

• Recording Sales
• Maintaining Sales Ledger
• Managing Receivables

These tasks help businesses keep track of income and what customers still owe.

The other options are not related to sales and accounts receivable:

Option 2: Deals with budgeting, not sales.

Option 3: Involves financial statements, not sales tracking.

Option 4: Relates to purchases and payments, not sales.