The Most Important Test of Details of Balances for Accounts

question 72

Multiple Choice

The most important test of details of balances for accounts receivable is:

• A) obtaining confirmations from the client's customers.
• B) tracing from shipping documents to journals to the accounts receivable ledger.
• C) tracing credit memos for returned merchandise to receiving room reports.
• D) recalculating the aged receivables and uncollectible accounts.

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Definitions:

Social Learning Theory

A theory that suggests people learn from observing others, through modeling, imitation, and social reinforcement.

Rotter's Theory

A psychological theory developed by Julian B. Rotter that emphasizes the importance of an individual's perceived control over outcomes, known as locus of control.

Locus of Control

A psychological concept that refers to how strongly people believe they have control over the situations and experiences that affect their lives.

Behavior Potential

The likelihood of a specific behavior occurring, influenced by environmental factors and individual predispositions.