On January 1, Cassie Harris and Other Stockholders Established a Catering

question 92

Essay

On January 1, Cassie Harris and other stockholders established a catering service. Listed below are accounts she would like to open in the general ledger. List the accounts in the order in which they should appear in the ledger and propose a two digit account numbering scheme that is consistent with the rules of a proper chart of accounts.
1. Cash
2. Supplies
3. Equipment
4. Accounts Payable
5. Common Stock
6. Wages Expense
7. Rent Expense
8. Truck
9. Utilities Expense
10. Dividends
11. Truck Expense
12. Prepaid Insurance
13. Fees Earned
14. Miscellaneous Expense
15. Insurance Expense
16. Notes Payable
17. Accounts Receivable

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Definitions:

Reinforcement Deprivation

A condition where the absence of reinforcing stimuli leads to a decrease in the occurrence of a particular behavior.

Reinforcer

Any stimulus that strengthens or increases the probability of a specific response or behavior by providing a consequence an individual finds rewarding.

Desired Behavior

This refers to the specific actions or reactions that an individual or organization aims to elicit from another party.

Primary Reinforcers

Innate reinforcing qualities such as food, drink, and pleasure, which do not require learning to become effective in shaping behavior.