Final answer:
The statement that accounts receivable master data is created through sales returns, write-offs, or similar adjustments is false. Accounts receivable data is created when a credit sale is made, and adjustments modify the existing data.
Step-by-step explanation:
The statement false: The accounts receivable master data is created as sales returns, bad debt write-offs, estimated doubtful accounts, or similar adjustments are processed is false. Accounts receivable master data typically contains information about amounts owed by customers resulting from the sale of goods or services on credit. Adjustments such as sales returns, bad debt write-offs, and allowances for doubtful accounts are transactions that impact the accounts receivable balance, but they do not create the master data itself. The master data is created when a credit sale is recorded. Transactions like sales returns and bad debt write-offs are recorded against the existing accounts receivable master data to update the balances.