The Harms and Clifford Rating Scales Assess

question 1

Multiple Choice

The Harms and Clifford rating scales assess

• A)teacher/child ratio.
• B)language experiences.
• C)safety measures.
• D)parent involvement.

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Definitions:

Contra Account

A contra account is an account used in the general ledger to reduce the value of a related account when the two are netted together.

Accumulated Depreciation

The total amount of a company's asset value that has been allocated as depreciation expense since the asset was put into use.

Closing Entries

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

Income Summary

An account used in the closing process that summarizes revenues and expenses for a period, transferring the net amount to retained earnings.