Unlike Its Predecessors, the "5" in DSM-5 Is an Arabic

question 12

Essay

Unlike its predecessors, the "5" in DSM-5 is an Arabic numeral, not a Roman numeral (e.g., DSM-IV). Explain why the authors of the DSM made this change and what it suggests about the DSM.

---

Definitions:

Interest Receivable

Interest Receivable refers to the interest income that has been earned but not yet received in cash.

Unearned Revenue

Income received by a company for goods or services to be provided in the future; it is recorded as a liability until the service or product is delivered.

Accrued Salaries

Salaries and wages that have been earned by employees but not yet paid by the company, classified as a current liability.

Salary Expense

The total amount paid to employees in the form of salaries over a specific period of time as a part of operational costs.