Which of the Following Is NOT Considered a Part of the Client's

question 15

Multiple Choice

Which of the following is NOT considered a part of the client's cognitive functioning?

• A) Client orientation to time, place, and person
• B) Short- and long-term memory of client
• C) Obsessional thinking of client
• D) Knowledge base and intellectual functioning of client
• E) Client insight and judgment

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Definitions:

Physical Count

The actual counting of inventory items, typically performed at the end of an accounting period to verify records.

Revenue Recognition Principle

A rule in accounting that outlines the exact circumstances in which income is considered as earned and documented.

Adjusted Trial Balance

A statement that lists all accounts and their balances after adjusting entries are made, ensuring the total debits equal total credits.

Debit

An accounting entry that increases asset or expense accounts, and decreases liability, equity, or revenue accounts.