Which of the Following Is Added to Net Income as an Adjustment

question 126

Multiple Choice

Which of the following is added to net income as an adjustment under the indirect method of preparing the statement of cash flows?

• A)Salaries payable increase.
• B)Gain on the sale of land.
• C)Inventory increase.
• D)Accounts receivable increase.

---

Definitions:

Secondary Reinforcers

Stimuli or rewards that have learned value through their association with primary reinforcers, such as money or praise.

Biological Needs

Fundamental requirements that serve to maintain the basic functioning and survival of an organism, including food, water, shelter, and air.

Shaping

A method of behavior training in which successive approximations of the desired behavior are reinforced until the exact behavior is achieved.

Negative Reinforcement

A behavior modification technique where an unpleasant or aversive stimulus is removed following a desired behavior, increasing the likelihood of that behavior being repeated.