Deserts Typically Occur in a Band at 20 Degrees North

question 26

Multiple Choice

Deserts typically occur in a band at 20 degrees north and south latitude because

• A) descending air masses tend to be cool and dry.
• B) trade winds have a little moisture.
• C) moisture-laden air is heavier than dry air and is not carried to these latitudes.
• D) ascending air tends to be moist.
• E) these locations get the most intense solar radiation of any location on Earth.

Identify and record transactions in appropriate journals.

Distinguish between cash basis and accrual basis of accounting.

Understand the role and function of special journals in the accounting cycle.

Apply the rules for revenue and expense recognition under the accrual basis.