Fraudulent Sales and Accounts Receivables Recorded at Year-End (With No

question 15

Multiple Choice

Fraudulent sales and accounts receivables recorded at year-end (with no cost of goods sold entry) will:

• A)Decrease recorded net income.
• B)Decrease the current ratio.
• C)Increase days of sales in accounts receivable.
• D)Increase year-end recorded inventory.

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Definitions:

Reinforcer

An element used in behavioral psychology to encourage the repetition of a desired behavior by providing a consequence that the individual finds rewarding.

Behavior

The way a person responds or behaves in reaction to outside or inside triggers.

Negative Reinforcement

A behavioral strategy involving the removal of an unpleasant stimulus in response to a desired behavior to increase the likelihood of that behavior occurring in the future.

Reinforcing Events

Occurrences or interventions that strengthen a desired behavior by providing positive outcomes or rewards when that behavior is performed.