The Most Important Prerequisite for Working with Individuals with Disabilities

question 5

Multiple Choice

The most important prerequisite for working with individuals with disabilities is:

• A) Competence in working with people with disabilities.
• B) Sufficient formal education and training related to persons with disabilities.
• C) An open and accepting attitude.
• D) All of the above.
• E) Only a and b.

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Definitions:

Closing Entries

Journal entries made at the end of an accounting period to transfer temporary account balances to permanent accounts, helping to prepare the books for the next period.

Reversing Entries

Journal entries made at the beginning of an accounting period to reverse certain adjusting entries made in the previous period.

T-Accounts

A graphic representation of a general ledger account that outlines the debit and credit sides to visualize the effect of transactions on the account.

Reversing Entries

Entries executed at the onset of an accounting cycle to annul or reverse the adjusting records that were established at the end of the last period.