The ________ Method of Developing a Pro Forma Balance Sheet

question 132

Multiple Choice

The ________ method of developing a pro forma balance sheet estimates values of certain balance sheet accounts while others are calculated. In this method, the firm's external financing is used as a balancing, or plug, figure.

• A) percent-of-sales
• B) accrual
• C) judgmental
• D) cash

---

Definitions:

Mandatory Bargaining Items

Subjects that, by law, must be discussed in the collective bargaining process between employers and labor unions.

Job Evaluation Data

Information and analysis regarding the responsibilities, duties, and value of a particular job to determine appropriate compensation and classification.

Health and Safety Statistics

Data and metrics related to workplace incidents, injuries, illnesses, and fatalities, used to assess and improve the occupational health and safety conditions.

Zero-Sum Game

A theoretical situation in negotiation or conflict where one party's gain is directly proportional to another's loss, leaving no net benefit.