A Check Correctly Written and Paid by the Bank for $628

question 16

Multiple Choice

A check correctly written and paid by the bank for $628 during May had been incorrectly recorded on Boisclair Company's books for $682.The payment was for prepaid insurance.Use the following tabular analysis to determine the impact of the adjusting entry on Boisclair's accounts:

• A)Increase Cash $54 and decrease Prepaid Insurance $54.
• B)Increase Cash $54 and increase Insurance Expense $54.
• C)Increase Accounts Payable $54 and increase Prepaid Insurance $54..
• D)Decrease Cash $54 and decrease Prepaid Insurance $54.

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Definitions:

Cognitive Psychologists

Researchers who focus on analyzing cognitive functions including how we perceive, remember, think, and solve problems.

Stimulus Generalization

The tendency for the conditioned response to be evoked by stimuli that are similar to the stimulus to which the response was originally conditioned.

Backward Conditioning

A conditioning process where a conditioning stimulus is presented after the unconditioned stimulus, often less effective in creating associations.

Desensitization

The process of reducing sensitivity or responsiveness to a stimulus, typically as a result of repeated exposure to that stimulus.