The 1908 Revision of the Binet and Simon Scale Included

question 2

Multiple Choice

The 1908 revision of the Binet and Simon scale included the following innovations) :

• A) introduction of the IQ concept
• B) classification of levels of intelligence
• C) introduction of the concept of mental level
• D) all of the above

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Definitions:

Bad Debt Expense

A charge to the income statement for accounts receivable that a company has determined it will not collect.

Adjusting Entry

An entry made in the books of accounts at the end of an accounting period to allocate income and expenditure to the period in which they actually occurred.

Credit Sales

Transactions involving the transfer of goods or services to a customer with the agreement that payment will be made at a later date.

Uncollectible Accounts

Debts owed to a company that are considered unlikely to be paid by the debtor, often resulting in a write-off for the creditor.