Which One of the Following Accounts Would Not Appear in the Consolidated

question 84

Multiple Choice

Which one of the following accounts would not appear in the consolidated financial statements at the end of the first fiscal period of the combination?

• A) Goodwill.
• B) Equipment.
• C) Investment in Subsidiary.
• D) Common Stock.
• E) Additional Paid-In Capital.

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Definitions:

Conditioning

The process of learning associations between environmental events and behavioral responses, crucial in behaviorist theories of learning.

Motivation

The process that initiates, guides, and maintains goal-oriented behaviors, often driven by needs, desires, and goals.

Law of Effect

A psychological principle stating that behaviors followed by positive outcomes are likely to be repeated, while those followed by negative outcomes are less likely to be repeated.

Skinner

B.F. Skinner, an American psychologist and behaviorist, well-known for his work in operant conditioning and behavior analysis.