Acquiring New Forms of Behaviour by Watching and Imitating Others

question 237

Multiple Choice

Acquiring new forms of behaviour by watching and imitating others is called observational learning or

• A) operant conditioning.
• B) latent learning.
• C) learning by insight.
• D) modelling.

---

Definitions:

One-transaction Approach

A fiscal approach viewing an intercompany transaction as a singular event affecting consolidated financial statements, without recognizing it in individual accounts.

Two-transaction Approach

An accounting method where a transaction is considered to involve two separate events that are recorded independently.

Two-transaction Theory

A concept in accounting that proposes a business transaction affects two or more accounts in the ledger, which is fundamental to the double-entry bookkeeping system.

Exchange Gains

Profits earned from the favorable movement of currency exchange rates that impact the value of foreign currency transactions.