State Community College, a Public College, Grants Faculty Members a One-Year

question 1

Multiple Choice

State Community College, a public college, grants faculty members a one-year sabbatical leave after each seven years of service.There are no requirements for research, study or service during the compensated sabbatical leave.A particular faculty member earns $40,000 per year.Assuming that the college maintains its books and records in a manner that facilitates the preparation of the fund financial statements and assuming that any appropriate accruals have been made, what is the appropriate entry to record the employee's salary paid while on sabbatical?

• A)Debit Expenditures $40,000; Credit Cash $40,000.
• B)Debit Sabbatical leave payable $40,000; Credit Cash $40,000.
• C)Debit Expenditures $40,000; Credit Sabbatical leave payable $40,000.
• D)No entry required.

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Definitions:

Self-Mutilation

The act of deliberately injuring one's own body without the intent of suicide, often as a way to cope with emotional pain or distress.

Neurotic Personality

A psychological trait characterized by mood swings, anxiety, irritability, and feelings of distress.

Self-Serving Biases

Attributional distortions that protect or enhance self-esteem or the self-concept.

Ultimate Attribution Error

The tendency to attribute negative behaviors of an outgroup member to their character while attributing positive behaviors to situational factors.