An Account Used with a Related Account to Bring About

question 22

Multiple Choice

An account used with a related account to bring about a decrease in the net amount of the two account balances is called a(n)

• A) contra-account.
• B) expense account.
• C) adjusting account.
• D) revenue account.

Identify and respond appropriately to the signs of transfusion reactions.

Understand the concept of fluid volume imbalances.

Identify appropriate nursing interventions for patients with hypovolemia.

Recognize signs and symptoms of fluid volume imbalances.

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Definitions:

Accrual

Accrual is an accounting method that records revenues and expenses when they are earned or incurred, regardless of when the cash transaction actually takes place.

Adjusting Journal Entry

An accounting entry made in the general ledger at the end of an accounting period to record any unrecognized income or expenses for the period.

Accrual

The recognition of revenue or expenses that have been earned or incurred but not yet recorded or paid, following the accrual basis of accounting.