The Matching Principle

question 205

Multiple Choice

The matching principle

• A) addresses the relationship between the journal and the balance sheet
• B) determines whether the normal balance of an account is a debit or credit
• C) requires that the dollar amount of debits equal the dollar amount of credits on a trial balance
• D) states that the revenues and related expenses should be reported in the same period

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Definitions:

Unconditioned Response

A naturally occurring response (e.g., salivation).

Operant Conditioning

A process of learning in which a behavior's force is altered through positive reinforcement or penalties.

Classical Conditioning

A learning process that occurs through associations between an environmental stimulus and a naturally occurring stimulus.

Social Learning

A type of learning in which people are more likely to imitate behaviors if they have seen others rewarded for performing them, and less likely to imitate behaviors if they have seen others punished for performing them.