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Which theorist set out to improve on the measurement of intelligence in adults with an intelligence test with two major innovations; the first was that the score was less dependent on a subject's verbal ability and the second was the use of a deviation intelligence quotient?
Balance Sheet Accounts
Accounts that appear on the balance sheet, representing a company's assets, liabilities, and equity at a specific point in time.
Stockholders' Equity
Represents the ownership interest of investors in a corporation, calculated as total assets minus total liabilities.
Normal Debit
An account entry that increases asset or expense accounts, or decreases liability, equity, or revenue accounts, reflecting in the left column of a double-entry accounting system.
Normal Credit
In accounting, it refers to the balance side (either credit or debit) that is expected for a particular type of account; for liability accounts, equity accounts, and revenue accounts, it is typically a credit balance.
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