If the Effect of the Credit Portion of an Adjusting

question 15

Multiple Choice

If the effect of the credit portion of an adjusting entry is to increase the balance of a liability account, which of the following describes the effect of the debit portion of the entry?

• A) Increases the balance of a revenue
• B) Increases the balance of an asset account
• C) Decreases the balance of an asset account
• D) Increases the balance of an expense account

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Definitions:

Cooperative Learning

An instructional strategy where small groups of students work together on a common task, promoting each other's learning.

Immediate Problems

Urgent issues or challenges that require prompt attention and resolution to prevent further complications or negative outcomes.

Response Cost

An application of contingent withdrawal of a positive reinforcer punishment. A response (or behavior) “costs” the individual something he or she likes, such as money, points, or activities/privileges. Receiving a speeding ticket is an example of a response cost because the behavior of speeding costs individuals something they find reinforcing—money.

Fair Contracts

Agreements or arrangements that are just, equitable, and agreed upon by all parties involved, often emphasizing fairness and mutual benefit.