Which of the Following Is NOT a Recommended Component of Continuing

question 19

Multiple Choice

Which of the following is NOT a recommended component of continuing education and training activities for local and state-level first responders regarding terrorism response?

• A) judicious exercise of discretionary authority
• B) professionalism
• C) improvised explosive device detonation tactics
• D) ethics

---

Definitions:

Reversing Entries

Journal entries made the first day of the period that are the exact opposite of the related adjusting entries of the prior period.

Adjusting Entries

Journal entries used to adjust the accounting records for events that have occurred but not yet recorded in the financial statements at the end of the accounting period.

Closing Entries

Journal entries made at the end of an accounting period to transfer the balances from temporary accounts to permanent accounts, thus preparing the accounts for the next period.

Work Sheet Heading

The title section of a work sheet that typically includes the company name, title of the document, and the period covered.