Generally Accepted Accounting Principles Require That Accounts Receivable Be Carried

question 23

True/False

Generally accepted accounting principles require that accounts receivable be carried on the balance sheet at their net realizable value as opposed to their face amount.

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Definitions:

Alternating Treatments Design

A method for graphing behavioral observations that permits analysis of the differential effectiveness of more than one intervention on a target behavior. Unlike the changing conditions design, in which interventions are introduced consecutively, one intervention is rapidly substituted for another, sometimes on a session-to-session basis.

Changing Conditions Design

A method of graphing behavioral observations used to determine the effectiveness of two or more interventions to positively affect a target behavior. A refers to the baseline, B designates the intervention, and C designates the application of a second intervention. In a changing conditions design, different interventions are implemented consecutively without ever returning to baseline conditions. Sometimes called an ABC design.

Intervention

A strategic action or process aimed at altering a situation or condition, usually to improve it or prevent undesired outcomes.

A-B Design

A basic experimental design consisting of a baseline (A) phase followed by a treatment (B) phase, used to evaluate the effect of an intervention.