Following are accounts in alphabetical order,which are numbered for identification,followed by a series of transactions.For each transaction,determine what account(s)should be debited and credited,and place the number associated with that account in the appropriate debit or credit column.
1. Accounts Receivable 2. Accounts Payable 3. Accumulated Depreciation-equipment 4. Cash 5. Cost of Goods Sold 6. Depreciation Expense 7. Equipment 8.Merchandise Inventory 9. Notes Payable 10. Paid-in Capital 11. Prepaid Rent 12. Rent Expense 13. Sales 14. Wage Expense 15. Utility Expense
a. Purchased equipment by offering a six month note. b. Received and paid the current utility bill.. c. Purchased merchandise inventory on account.. d. Recorded depreciation on the equipment.. e. Recognized expense of 1 month’s rent (prepaid rent recorded on the books). f. Sold merchandise inventory on account, sale price above cost.. g. Collected cash from customers on account.. h. Sold merchandise inventory for cash, sale price above cost.. i. Sold shares of common stock for cash.. j. Paid 6 months rent in advance.. k. Wages were earned and paid to employees..Debit−−−−−−−−−−−−−−−−−−−−−−−−−−−−−−−−−−−−−−−−−−−−−−−−−−−−−−−−−−−−−−−−−−−−−−−−−−−−−Credit−−−−−−−−−−−−−−−−−−−−−−−−−−−−−−−−−−−−−−−−−−−−−−−−−−−−−−−−−−−−−−−−−−−−−−−−−−−−−
Health Belief Model
A psychological model that seeks to explain and predict health behaviors by focusing on the attitudes and beliefs of individuals regarding health issues.
Core Constructs
Fundamental elements or concepts that are foundational to a theory or framework.
Decisional Balance
Weighing the pros and cons of changing versus not changing a behavior, used in motivational interviewing and behavioral change.
Stages of Change
A model outlining the steps an individual goes through when modifying behavior, including precontemplation, contemplation, preparation, action, and maintenance.