The Employees of Robert Rogers, CPA, Worked the Last Two

question 79

Multiple Choice

The employees of Robert Rogers, CPA, worked the last two weeks of December. They received their paychecks on January 2. Which of the following accounts should appear on the balance sheet as of December 31 as per the matching principle?

• A)Accounts Payable
• B)Salaries Payable
• C)Salary Expense
• D)Prepaid Expense

---

Definitions:

Reinforcement

A principle in behavioral psychology where a behavior is strengthened or weakened, depending on the consequences of that behavior.

Q-sort Procedure

A method used to study personality traits, attitudes, or beliefs by sorting statements into categories that reflect how applicable they are to oneself or another.

Successful Experience

An event or series of events that result in a positive outcome, contributing to an individual's sense of achievement and competence.