The Entry to Adjust the Accounts for Salaries Accrued at the End

question 195

Multiple Choice

The entry to adjust the accounts for salaries accrued at the end of the accounting period is

• A) debit Salaries Payable; credit Cash
• B) debit Cash; credit Salaries Payable
• C) debit Salaries Payable; credit Salaries Expense
• D) debit Salaries Expense; credit Salaries Payable

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Definitions:

Negative Reinforcement

Negative Reinforcement is a behavioral concept where removing an unwanted stimulus following a desired behavior increases the likelihood of that behavior being repeated.

Legitimate Power

Legitimate Power is the authority that a person or organization has that is viewed as rightfully held, often given by a higher authority or institution.

Reward Power

The capability of influencing others’ behavior by offering them something desirable as a means of motivation or incentive.

Agency Leaders

Senior individuals in charge of directing and managing an organization or agency.