An Individual Who Works at a Bookstore Routinely Takes Home

question 23

Multiple Choice

An individual who works at a bookstore routinely takes home ballpoint pens and Post-it notes,uses the copy machine to make personal copies,and makes long-distance phone calls on the store's line.However,he would never consider stealing money from the cash register,even if he knew he could get away with it.What is this behavior called?

• A) business nonconformity
• B) pilfering
• C) partial deviance
• D) misdemeanor deviance

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Definitions:

Allowance for Doubtful Accounts

A contra asset account on a company's balance sheet that estimates the amount of receivables that may not be collected.

Credit Sales

Sales made by a business where the customer is allowed to pay at a later date.

Bad Debt Expense

A charge to the income statement for accounts receivable that a company has determined it will not collect.

Adjusting Entry

An entry made in the books of accounts at the end of an accounting period to allocate income and expenditure to the period in which they actually occurred.