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Financial Statement Assertions Are Established for Classes of Transactions  AccountBalances  Disclosures \begin{array} { c c c } & \text { AccountBalances } & \text { Disclosures } \\\end{array}

question 8

Multiple Choice

Financial statement assertions are established for classes of transactions:  AccountBalances  Disclosures \begin{array} { c c c } & \text { AccountBalances } & \text { Disclosures } \\\end{array}
A-  Yes  Yes \begin{array} { c c c } \quad\quad\quad\text { Yes } &\quad\quad\quad\quad \text { Yes } \\\end{array}
B-  Yes  Yes \begin{array} { c c c }\quad\quad\quad \text { Yes } &\quad\quad\quad\quad \text { Yes } \\\end{array}
C-  Yes  No \begin{array} { c c c } \quad\quad\quad\text { Yes } & \quad\quad\quad\quad\text { No } \\\end{array}
D-  No  Yes \begin{array} { c c c }\quad\quad\quad \text { No } &\quad\quad\quad\quad \text { Yes }\end{array}


Definitions:

Duration Per Occurrence

A type of duration recording that involves recording the length of time per episode that a student engages in a target behavior.

Average Duration

A type of duration recording that produces only one number to graph. In this approach, the durations of each episode of a target behavior are added together and divided into the total number of times the behavior occurred.

Dead Man's Test

A principle in behavior analysis suggesting that if a dead man can do it, it’s not behavior; emphasizing the importance of observable and measurable actions.

Stranger Test

A measure of generalization of learned behaviors to see if the behaviors occur in the presence of someone unfamiliar.

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