The One Characteristic That All Entries Recorded in a Multi-Column

question 14

Multiple Choice

The one characteristic that all entries recorded in a multi-column purchases journal have in common is a

• A) credit to the Cash account.
• B) debit to the Cash account.
• C) debit to the Accounts Payable account.
• D) credit to the Accounts Payable account.

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Definitions:

Semantic Encoding

The process of converting information into meaningful concepts to be stored in memory.

Working Memory

A cognitive system that holds and manipulates information in short-term memory for reasoning and guidance of decision-making and behavior.

Maintenance Rehearsal

Using working memory processes to repeat information based on how it sounds (auditory information); provides only shallow encoding of information and less successful long-term storage.

Elaborative Rehearsal

Using working memory processes to think about how new information relates to yourself or your prior knowledge (semantic information); provides deeper encoding of information for more successful long-term storage.