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Tolman's intervening variables were not accepted by mainstream psychology because they could not be operationally defined.
Unadjusted Trial Balance
A list of all the ledger accounts with their balances at a specific point in time before any adjustments have been made.
Adjusted Trial Balance
A list of all accounts and their balances after adjusting entries are made, used to verify the equality of debits and credits in the accounting process.
Unearned Rent
Income received for rent that has yet to be earned, typically because the service period has not yet been completed; it is recorded as a liability.
Adjusting Entry
Journal entries made in an accounting period's end to allocate revenues and expenses to the period in which they actually occurred.
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