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Describe the Process of Preparing a Trial Balance

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Describe the process of preparing a trial balance. What is the purpose of preparing a trial balance? If a trial balance does not balance identify what might be the reasons why it does not balance. If the trial balance does balance does that insure that the ledger accounts are correct? Explain.


Definitions:

Sensory Preconditioning

The initial pairing of two stimuli, which will enable one of the stimuli (CS2) to elicit the conditioned response (CR) without being paired with an unconditioned stimulus (UCS) if the other stimulus (CS1) is paired with UCS.

Extinction

The process by which a conditioned response diminishes and eventually disappears, as a result of the conditioned stimulus being repeatedly presented without the unconditioned stimulus.

Stimulus Narrowing

The restriction of a response to a limited number of situations.

Blocking

A learning phenomenon where a previously learned association prevents the acquisition of a new association with the same conditioned stimulus.

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