On the Balance Sheet After Adjusting Entries Are Made, the Amount

question 53

Multiple Choice

On the balance sheet after adjusting entries are made, the amount shown for the Allowance for Doubtful Accounts is equal to the

• A) uncollectible accounts expense for the year
• B) total of the accounts receivable written off during the year
• C) total estimated uncollectible accounts as of the end of the year
• D) sum of all accounts that are past due

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Definitions:

Contingency Management

A form of behavior therapy in which certain behaviors are reliably followed by well-defined consequences.

Client-Centered Therapy

A form of humanistic therapy associated with Carl Rogers, in which the therapist’s genuineness, unconditional positive regard, and empathic understanding are crucial to therapeutic success.

Psychoanalysis

A theory of human personality development formulated by Freud, based on assertions about unconscious conflict and early psychosexual development; also the method of therapy that draws heavily on this theory.

Unconditional Positive Regard

A term used in psychology to describe a practice where one shows complete support and acceptance of a person regardless of what that person says or does.