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Brianna Has Intellectual Disability

question 71

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Brianna has intellectual disability.She experienced noticeable delays in her motor development,especially speech,but she can learn simple communication,elementary health and safety habits,and simple manual skills.She can perform simple tasks in sheltered conditions and loves to participate in simple recreational activities.However,she is incapable of self-maintenance.Her IQ is 39 and she is unable to progress in functional reading and arithmetic.Her intellectual disability is best described as ________.


Definitions:

Adjusted Trial Balance

A list of all accounts and their balances after adjustments, used to verify the equality of debits and credits and prepare financial statements.

Closing Entries

Journal entries made at the end of an accounting period to transfer temporary account balances to permanent accounts, preparing the company's books for the next period.

Net Sales

The sum a company receives from its sales, after accounting for returns, compensations for damaged or missing items, and discount deductions.

Gross Profit

The difference between the revenue from sales and the cost of goods sold, before deducting overheads, interest, and taxes.

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