The Use of the Positive (As Opposed to the Negative)

question 105

Multiple Choice

The use of the positive (as opposed to the negative) form of receivables confirmation is preferred when:

• A) internal control surrounding accounts receivable is considered to be effective.
• B) there is reason to believe a significant portion of the requests will be responded to.
• C) a large number of small balances are involved.
• D) there is reason to believe that a substantial number of accounts may be in dispute.

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Definitions:

Sublimation

A psychological defense mechanism where socially unacceptable impulses or idealizations are transformed into socially acceptable actions or behavior.

Projecting

A defense mechanism where one attributes one's own unacceptable thoughts or feelings to others.

Identifying

The process of recognizing and labeling specific elements or characteristics as belonging to a certain category.

Sublimating

Sublimating is a defense mechanism proposed by Freud where negative urges and impulses are converted into socially acceptable behaviors.