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When Conducting Tests of Details of Transactions for Property, Plant

question 21

Essay

When conducting tests of details of transactions for property, plant and equipment, there are three types of transactions that need to be substantiated. These transactions are additions, disposals and repairs and maintenance. Briefly describe what is involved with substantiating each of these types of transactions.


Definitions:

Primary Reinforcer

An innately reinforcing stimulus like food or drink, which does not require learning to become pleasurable.

Secondary Reinforcer

A stimulus that becomes reinforcing through its association with a primary reinforcer, not through its own inherent value.

Secondary Reinforcer

A stimulus that gains reinforcing qualities through being linked with a primary reinforcer.

Positive Reinforcer

A stimulant that, when presented after a behavior, increases the likelihood of that behavior occurring again.

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