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question 94

Multiple Choice

_{92. When using techniques to change organizational culture, the key to success is to choose behaviors that are}
Central to and symbolic of the old culture that is changing and the new culture you want to create.

• A) attitudinal motivation and conditioned learning
• B) behavioral substitution and behavioral addition
• C) conditioned and classical learning
• D) negative and positive reinforcements
• E) organizational stories and heroes

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Definitions:

Allowance for Doubtful Accounts

A contra-asset account that reduces the total receivables balance to reflect accounts that may not be collectible.

Analysis of Receivables Method

An accounting method used to estimate the amount of receivables that will not be collected based on historical data and trends.

Direct Write-off Method

An accounting practice where uncollectible accounts receivable are written off to expense only when they are determined to be non-recoverable.

Adjustment

An entry made in accounting records at the end of an accounting period to allocate income and expenditure to the appropriate period.