Time Changes by One Hour for Each 15° Degree Change

question 12

Multiple Choice

Time changes by one hour for each 15° degree change in longitude; this is because

• A) it was determined by how fast 17ᵗʰ century ships could travel.
• B) 15° insures that major population centers have unique time zones.
• C) early navigation instruments did not allow better accuracy than 15 degrees.
• D) 15° was chosen arbitrarily.
• E) twenty-four latitude lines were chosen so that 24 hours represents a 360° revolution around the planet.

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Definitions:

Direct Write-off Method

A method where uncollectible accounts receivable are written off directly against income at the time they are deemed to be uncollectible.

Uncollectible Accounts

Accounts receivable deemed uncollectible by a business, representing money owed by customers that is unlikely to be paid and usually written off as an expense.

Expense Recognition Principle

An accounting guideline stating that expenses should be recorded in the same period as the revenues they help to generate.

Direct Write-off Method

An accounting method for uncollectible receivables where the specific account's balance is directly removed from accounts receivable.