The Correct Adjusting Entry for Accrued and Unpaid Employee Salaries

question 179

Multiple Choice

The correct adjusting entry for accrued and unpaid employee salaries of $9,000 on December 31 is:

• A) debit Salary Expense, $9,000; credit Cash, $9,000
• B) debit Salary Expense, $9,000; credit Fees Earned, $9,000
• C) debit Salary Expense, $9,000; credit Salaries Payable, $9,000
• D) debit Salary Expense, $9,000; credit Prepaid Salary, $9,000
• E) debit Salaries Payable, $9,000; credit Salary Expense $9,000

Identify common pathogens, including viruses, bacteria, fungi, and parasites, and associate them with specific diseases.

Recognize various laboratory techniques and materials used in the identification and growth of microorganisms.

Understand the principles and procedures involved in microbiological staining techniques.

Describe the procedures for safe and effective specimen collection and transportation.

---

Definitions:

Structure of Personality

The organized pattern of behaviors and attitudes that distinguishes an individual and that is formed by the integrated components of id, ego, and superego in psychoanalytic theory.

Cattell

Raymond Cattell, a psychologist known for his work in personality, intelligence theory, and factor analysis.

Social Desirability

The tendency of respondents to answer questions in a manner that will be viewed favorably by others.

Discriminant Validity

A form of validity that ensures a test measures what it is supposed to measure, and not something else, by demonstrating little correlation with variables from which it should differ.