Horizontal Analysis Is a Technique for Evaluating a Series of Financial

question 33

Multiple Choice

Horizontal analysis is a technique for evaluating a series of financial statement data over a period of time

• A) that has been arranged from the highest number to the lowest number.
• B) that has been arranged from the lowest number to the highest number.
• C) to determine which items are in error.
• D) to determine the amount and/or percentage increase or decrease that has taken place.

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Definitions:

Positive Reinforcement

A method in behaviorism where the introduction of a desirable or pleasant stimulus following a behavior increases the likelihood of that behavior being repeated.

Shaping

A method of training by which successive approximations toward a desired behavior are reinforced.

Successive Approximation

A method used in operant conditioning that rewards behaviors progressively closer to a desired one.

Discrimination

Discriminatory practices towards various groups based on race, age, gender, or disability, characterized by unfair or biased treatment.