Listed Below Are Five Terms Followed by a List of Phrases

question 103

Multiple Choice

Listed below are five terms followed by a list of phrases that describe or characterize each of the terms. Match each phrase with the correct term.
-Prospective approach

• A)Involves consolidated financial statements.
• B)The approach used for changes in depreciation methods.
• C)Accounting changes always handled retrospectively.
• D)Required for all material accounting changes and error corrections.
• E)Most are handled under the retrospective approach.

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Definitions:

Positive Reinforcers

Stimuli which, when introduced after a behavior, increase the probability of that behavior being repeated.

Negative Reinforcers

Unpleasant stimuli that, when removed after a behavior, increase the likelihood of that behavior being repeated.

Operant Responding

A type of learning where behavior is controlled by consequences, including rewards and punishments.

Operant Conditioning

An approach to learning in which behavior strength is shaped by either reinforcing positive actions or administering punishments.