A Client Asks His Accountant to Ignore a Mistake Which

question 60

Multiple Choice

A client asks his accountant to ignore a mistake which overstated the accounts receivable account. The accountant decides that the accounts receivable account has to be corrected to state the correct amount based on the current accounting rules. Which stage of Kohlberg' Stages of Moral Development is the accounting reasoning?

• A) Stage 2
• B) Stage 3
• C) Stage 4
• D) Stage 5

---

Definitions:

Oxytocin

A hormone and neurotransmitter involved in childbirth and lactation, as well as in fostering social bonds and behaviors, such as trust and empathy.

APGAR Score

A quick test performed on a newborn at 1 and 5 minutes after birth, measuring five criteria to evaluate the baby's physical condition and determine any immediate need for extra medical or emergency care.

Umbilical Vein

A vein in the umbilical cord that carries oxygenated blood from the placenta to the fetus.

Ductus Arteriosus

A fetal blood vessel that connects the pulmonary artery to the aortic arch, allowing blood to bypass the lungs in utero.