Which among the following is NOT the specialized activity and duty of the Human Resource personnel ?

Option 1 -> Recruitment is a core HR function involving sourcing, screening, and hiring employees for the organization.

Option 2 -> Compensation and Incentive Plans is an HR responsibility that involves designing salary structures, benefits, and reward systems for employees.

Option 3 -> Management of receivables is a finance and accounting function that deals with tracking and collecting payments owed to the company by customers, not an HR activity.

Option 4 -> Handling Grievances and Complaints is an essential HR duty focused on employee relations and resolving workplace conflicts.

Hence, Option 3: Management of receivables -> This belongs to the Finance/Accounts department as it involves managing money owed to the company by customers or clients, which has no connection to human resource management activities -> correct