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Emile Is Trying to Develop a New Way of Organizing

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Emile is trying to develop a new way of organizing and thinking about mental disorders. He decides he will have two broad categories that deal with either mood or cognition, and cross those with two other broad categories indicating whether or not the person has dysfunction that is mild or severe. This will create four possible categories for disorders to fall in. Emile is working on a(n) ____ system for mental disorders.


Definitions:

Return On Sales

A ratio used to evaluate a company's operational efficiency, calculated by dividing operating profit by sales revenue.

Accrual Accounting

A financial recording approach that documents incomes and expenditures at the time they happen, irrespective of the actual cash flow.

Accrued Revenues

Income that has been earned but not yet received, recorded as an asset on the balance sheet to reflect sales that have taken place.

Liabilities

Financial obligations or debts that a company owes to others, which must be paid back in the future.

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