Final answer:
The item that is not a business event is 'Accounts receivable,' since it's an account representing money owed to the business, not an event itself.
Step-by-step explanation:
The question asks which of the following is not a business event:
- Hire a new employee.
- Order raw materials.
- Deliver goods to customer.
- Accounts receivable.
Answering this question, the option that is not a business event, but rather an account or item on the financial statements, is d. Accounts receivable. Hiring a new employee, ordering raw materials, and delivering goods to customers are all examples of business events as they are actions that impact the financials of a business. Accounts receivable, however, is not an event but a ledger account representing money owed to the business by customers who have purchased goods or services on credit.