The Atomic Number Refers to the

question 7

Multiple Choice

The atomic number refers to the

• A) mass of an atom.
• B) number of protons in an atom.
• C) number of both protons and neutrons in an atom.
• D) number of neutrons in an atom.
• E) number of electrons in an atom.

Understand and apply the effective interest rate method for amortizing bond discount or premium.

Record journal entries related to interest expense and amortization of bonds.

Calculate interest expense using the effective interest rate.

Distinguish between the contract interest rate and the market (effective) interest rate.

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Definitions:

Availability Heuristic

The tendency to assume that information that comes easily to mind (or is readily available) is more frequent or common.

Locus Of Causality

The position or place within an individual that determines where the cause of behavior is perceived to originate, whether internally (within oneself) or externally (outside factors).

Internal

Pertaining to or situated within something; intrinsic.

External

Originating from outside, not inherent or internal to an entity or individual.