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Read the paragraph below and answer the questions that follow.
(1) When it comes to cleanliness, homeowners seem to fall into one of three categories. (2) The first group includes the spotless perfectionists. (3) These people would be horrified if anyone walked into their home and found even one speck of dirt, so they are constantly cleaning. (4) Everything they own is always in its place and dust-free. (5) The second group of homeowners is the complete opposite. (6) They are the slobs. (7) Visit their houses, and you will see dirty clothes and empty cans and pizza boxes strewn about. (8) Every available surface will be covered with stuff that looks like it belongs somewhere else, and the floor will be in need of some serious mopping. (9) The third group falls somewhere in the middle between these two extremes. (10) They tend to keep clutter at bay, and they probably clean house about once a week. (11) You might see a fine layer of dust or a dirty dish or two, but otherwise, the house is relatively tidy.
Which of the following sentences does NOT contain a transitional expression that indicates classification?
Principles-based
An approach focused on general guidelines, allowing for the exercise of professional judgment and flexibility in applying standards.
Bank Reconciliation
The process of matching and balancing figures in accounting records with those displayed on a bank statement.
Outstanding Checks
Checks that have been written and recorded in the account ledger but have not yet been cashed or cleared by the bank.
Debit Memorandum
A document issued by a buyer to a seller indicating a deduction from the amount payable to the seller, often due to returned goods or errors.
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