You Are Walking Through the Park, and You Notice Two

question 26

Multiple Choice

You are walking through the park, and you notice two people. You see that they are sitting together, on a blanket of some kind. They also have a basket in front of them, and there is food inside of it. There are bottles of juice next to each person, and they appear to be laughing and enjoying the beautiful weather that you then notice. Combining all of these observation to surmise that this couple is having a picnic on a beautiful day in the park best illustrates _____.

• A) the filter model of attention
• B) top-down processing
• C) the feature integration theory
• D) the capacity model of attention

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Definitions:

FASB

The Financial Accounting Standards Board, the organization responsible for establishing and improving financial accounting standards in the United States.

Present Value Approach

A method to determine the current worth of a future sum of money or stream of cash flows given a specified rate of return.

Installment Sales Method

An accounting method that recognizes revenue when payments are actually received rather than at the point of sale.

Accrual Method

A bookkeeping approach that registers revenues and costs as they are accrued or realized, irrespective of the timing of the associated cash transactions.