217

question 123

Multiple Choice

217. If bonds are originally sold at a discount using the straight-line amortization method:

• A)Interest expense in the earlier years of the bond's life will be less than the interest to be paid.
• B)Interest expense in the earlier years of the bond's life will be the same as interest to be paid.
• C)Unamortized discount is subtracted from the face value of the bond to determine its carrying value.
• D)Unamortized discount is added to the face value of the bond to determine its carrying value.

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Definitions:

Information Processing Approach

A cognitive psychology theory that compares human thought processes to computer processing, focusing on how information is received, processed, stored, and retrieved.

Operant Conditioning

A method of teaching in which behavior is altered through the application of rewards or consequences.

B.F. Skinner's View

The perspective of psychologist B.F. Skinner that emphasizes the importance of reinforcement and punishment in shaping behavior, known as behaviorism.

Reinforcement

In behavioral psychology, a concept where a behavior is strengthened or increased by following it with a positive stimulus or removing a negative one.